Structure damping is one of the important parameters in the structure dynamic analysis. The dynamic response of the solid roller and hollow roller under the impacting load is investigated by finite element method. Two same lengths of data from the different starts in free attenuation curve are processed by Fourier translation, and the structural damping of roller is obtained. In the paper the damping properties is detailedly analyzed when roller is in the different condition of impacting loads, structure parameters and material parameters. The research on the structural damping of roller provides theoretical foundation for the vibration analysis of bearing.