In this study, first, transformation process of damping ratios, whose are evaluated in active control analysis, into damping matrix resulting from installed viscous dampers is illustrated. Then, a method is followed to maximize the effect of response reduction, which leads to optimum locations and size of viscous dampers using sensitivity analysis. Highly coupled nonlinearity between damping ratios and dampers makes it hard to find the optimal size of dampers. Therefore, the nonlinearity is transformed to linear problem with small increments of damping ratios and the size of dampers can be found. However, there are many cases for the size of dampers satisfying the small increment of damping ratios, so it is necessary to select minimum size using optimization technique. To determine optimum locations of dampers, dampers are assumed to be installed between the different stories and their locations are selected corresponding corresponding to the degree of damping size. Numerical examples for the frame structure and the shear wall structure show that optimum locations and size of dampers are different form each other depending on the characteristics of modal responses of the structures. The proposed method in this study can be applied to get optimum locations of active controller in the active control.