Finite element models of dynamic systems can be updated in two stages. In the first stage, mass and stiffness matrices are updated neglecting damping. In the second stage, a damping matrix is estimated with the mass and stiffness matrices fixed. Methods to estimate a damping matrix for this purpose are proposed in this paper. For a system with proportional damping, a damping matrix is estimated using the modal parameters extracted from the measured responses and the modal matrix calculated from the mass and stiffness matrices from the first stage. For a system with non-proportional damping, a damping matrix is estimated from the impedance matrix which is the inverse of the FRF matrix. Only one low or one column of the FRF matrix is measured, and the remaining FRFs are synthesized to obtain a full FRF matrix. This procedure to obtain a full FRF matrix saves time and effort to measure FRFs.