Shear panel steel damper has been widely used as seismic energy absorption device because it is economical and effective. It dissipates seismic energy by plastic deformation and fatigue resistant around welded part. However, due to early deformation of the panel under cyclic loading, the resisting strength decreases, so that the resisting capacity of the panel needs to be increased. In this paper, to investigate the improved damper called advanced shear panel damper (ASPD), both plastic deformation and resisting capacity was carried out non-linear FEA. In addition, the analysis result was compared with static loading test for verification.