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The purpose of this paper is to show a test method which measures the possibility of using the viscoelastic linear model in shock absorbing materials and its advantages regarding to actual standard tests. Applying the viscoelastic linear model and frequency analysis it is possible to study the behaviour of the dynamic rigidity and loss tangent as function of the frequency. The practical case described in the paper shows how it is possible to obtain the same results with the standard test used by IAAF (International Amateur Athletic Federation) and european standards for measuring shock absorption with materials which have different loss tangent and different dynamic rigidity.