Thickness of damping layer in sandwich plate needs to be optimized in order to make modal loss factor of the sandwich plate maximum. Since previous studies were interested in noise reductions over high frequency range, the modal properties were derived based on simply supported boundaries. This conventional formula is approximately applicable to other boundary conditions over high frequency range only. The purpose of this study is to propose a method to determine optimum damping layer thickness of sandwich plate for maximum modal damping in low frequency range when the boundary condition is not a simple support. The conventional RKU equation based on simply supported boundary is modified to reflect other boundary conditions and the modified RKU equation is subsequently applied to determine the optimum damping layer thickness for arbitrary conditions. In order to reflect frequency-dependent characteristics of elastic modulus of the damping layer, an iteration method is proposed in determining the modal properties. Test results on sandwich plates for optimum damping layer thickness are compared with predictions by the proposed method and conventional method.