PURPOSE: To obtain a damper having high displacement by impregnating a high elastomer fiber with impregnation liquid mixed with melamine resin and latex and forming the damper.

CONSTITUTION: A diaphragm 1 having a voice coil 1a provided to a magnetic gap in the magnetic circuit 4 of a cone type speaker is supported to a frame 3 through the damper 2. As the base material of this damper 2, the high elastomer fiber such as a glass cloth or a carbon fiber is used, for example. The impregnation liquid made by mixing the melamine resing and the latex in a proper percentage is impregnated to the base material and the damper is formed by it. Thus the damper 2 having the high displacement and excellent durability can be obtained.