The aim of this study was to develop the noise and vibration damping wood-based composites by using viscoelastic polymer materials. Polyvinylchloride(PVC) was plasticized with 20-140 phr bis(2-ethylhexyl) phthalate(DOP) and the dynamic tensile mechanical properties were measured at 110Hz and approximate temperature range -100 to 150$^{circ}$ using a Rheovibron Instrument. The PVC/DOP blends were shown to be compatible in all proportions, and both T(E”$_{max}$) and T(tan${delta}_{max}$) shifted to the lower temperature side as the DOP content increased. The vibration damping properties of wood/polymer composites were measured using the Rheovibron instrument in a bending mode. The composite damping factor(tan ${delta}_{c}$) of wood /PVC-DOP/wood sandwich structure correlated with the loss factor and that of the coated structure correlated with the loss modulus(E”) of the polymer layer. In addition, the sandwich structure was found to be more effective in damping than the coated structure. The logarithmic decrement (${Delta}$c) curve of a sandwich structure, which was determined by the free-free flexural vibration method was similar in shape to the tan ${delta}_{c}$ curve.