As an alternative to coupling beam in shear wall system, application of the damper which can dissipate energy is increasing. In this study, lintel beam type steel damper which is simple to construct and change depending on design load was proposed. Cyclic loading test was conducted to compare reinforced concrete coupling beam and lintel beam type steel damper. The test results showed that lintel beam type steel damper has higher initial stiffness and energy dissipation capacity than reinforced concrete coupling beam.