Because the tonal sound of the underwater noise in a naval vessel can be identified from the sub-marine of the enemy, it should be reduced sufficiently. This kind of the noise usually comes from the structure-borne noise of the onboard machine and transfers to the sea through the hull of the ship. The vibration at the high frequency can be reduced sufficiently with damping material. In this paper, the damping coefficient of the steel plate with damping sheet is evaluated by experiment. Using these evaluated properties, the numerical analysis is performed in order to evaluate how much vibration of the generator can be reduced applying damping sheet on the encloser and base of it.