The effect of retained and reversed austenite on the damping capacity in high manganese stainless steel with two phases of martensite and austenite was studied. The two phase structure of martensite and retained austenite was obtained by deformation for various degrees of deformation, and a two phase structure of martensite and reverse austenite was obtained by reverse annealing treatment for various temperatures after 70 % cold rolling. With the increase in the degree of deformation, the retained austenite and damping capacity rapidly decreased, with an increase in the reverse annealing temperature, the reversed austenite and damping capacity rapidly increased. With the volume fraction of the retained and reverse austenite, the damping capacity increased rapidly. At same volume of retained and reversed austenite, the damping capacity of the reversed austenite was higher than the retained austenite. Thus, the damping capacity was affected greatly by the reversed austenite.