This article gives an overview of the fundamentals of polymeric materials for vibration damping. Based on vibration transmissibility of single degree of freedom systems, the differences between vibration isolation and vibration damping are described. Mechanism and materials design of the vibration damping materials are outlined with viscoelastic properties and those structures. As an example of controlling loss factor in viscoelastic properties, the formulations of EPDM with carbon black are described.