The purpose of this study is to evaluate the effectiveness of the seismic retrofit performance for a reinforced concrete structure with steel damper. The nonlinear static analysis of the RC frame specimens with and without retrofit using the steel damper was conducted and the reliability of the analysis was verified by comparing the analysis and test results. Using this analysis model and method, additional nonlinear analysis was conducted considering varying stiffness and strength ratios between RC frame and steel damper and the failure mode of RC frame. As the result of the study, the total absorbed energy increased and the damage of RC frame was reduced as stiffness and strength ratios increased. The seismic retrofit performance, evaluated by means of the yield strength, increasing ratio of the absorbed energy and damage of the frame, increased linear proportionally with the increase of the strength ratio. In addition, the seismic retrofit performance was stable for stiffness ratios larger than 4~5. The energy absorption capacity of the frame governed by shear failure was better than that of the frame governed by flexure failure.