Particle damping is a method for improving damping of a dynamic system by means of energy dissipation due to repeated collisions of a free mass on the base structure. In this paper, the theoretical investigations carried out to study and characterize damping with respect to the level of base excitation. The mathematical model consists of a particle damping system. The response obtained from the mathematical model for the drum brake and paticle damper. Here the effect of particle damping is studied for low frequency and high amplitude excitation. Optimum parameters are determined for design of impact damper based on the mathematical model. A good match is obtained by theoretical results.