This study aims to investigate the fundamental physics governing the damping-related heat generation and thermal diffusion processes in ultrasound excited infrared thermography. Experimental tests were carried out on a AISI 304 steel beam in which an array of synthetic defects, consisting of 27 flat-bottom holes filled with a viscous material, has been manufactured. The relationship between vibration mode shape, ultrasound excitation frequency and energy dissipation in defective areas is examined by means of concurrent measurements performed by means of sonic activated infrared thermography and scanning laser Doppler vibrometry.