The procedure of improving the structural damping performance was proposed by interconnecting three structures with two connecting members consisting of a spring and a damper. The modal equations of the first mode of the interconnected structure were shown using equations for the motion of a three-degrees-of-freedom (3DOF) system with three masses and five springs. And the tuning method of a connecting element in the above 3DOF system to maximize the damping performance of the system was proposed. The approximate tuning method of the connecting member for maximizing the damping performance of the structures was proposed, using the tuning method of the connecting element in the 3DOF system. In numerical investigations for three towers, the usefulness of the approximate tuning method and the effectiveness of the interconnecting member were shown.