Damping analysis of damped sandwich beam with viscoelastic cores has been reported by many investigators. In the majority of these studies, fully covered and simple supported sandwich beam was analyzed. Therefor, this study aims to clarify the influences of support condition and cover position of viscoelastic layer on loss factor of sandwich beam. Loss factor is calculated as the ratio of energy dissipated per cycle to the maximum strain energy during a cycle of harmonic motion, the modes of vibration being assumed to be same as that of the base beam. From the comparison of results of four support conditions, Pin-Pin, Fix-Fix, Fix-Free, Fix-Pin, following properties became evident. Loss factor of sandwich beam is influenced considerably by support condition, 1st vibration mode of Pin-Pin support sandwich beam made maximum loss factor with fully covered viscoelastic layer. Loss factor become large when place the viscoelastic layer on the maximum curvature point of base beam, due to its large shear strain of viscoelastic layer.