In this study, a new slab system where a part of precast slab is connected each other by viscoelastic material is proposed and numerical analysis is performed to evaluate the effect of the connection between the material and PC slab on the vibration and noise control. Substructuring is introduced to develop the equation of motion for the slab system. In addition, the optimal properties of viscoelastic material are investigated. For the performance evaluation of the new slab system, the sound power and acceleration responses of the slab are compared with those of two way slab and one way slab, respectively. Numerical analysis results show that the sound power of the new slab system can be reduced by viscoelastic material significantly.