It has been many efforts for reinforcement of existing structure since the number of earthquake has been increased world widely. Especially the occurrence of earthquake surrounding area of Korean peninsular is dramatically increased. Since the buildings in Korea have not been designed to carry the lateral and shear force caused by earthquake, the building will experience massive damages even under moderate earthquake. For this reason, the viscoelastic damper is proposed in this paper to enhance the earthquake resistance of a steel frame buildings. The viscoelastic dampers have been able to increase the overall damping of the structure significantly, hence improving the overall performance of dynamically sensitive structures. In this paper, Viscoelastic dampers designed are consists of FRP panel and viscoelastic material. In this paper, evaluate the performance of the viscoelastic damper through the experiment.