PURPOSE: To produce a complex layer steel sheet having excellent workability, corrosion resistance and heat resisting damping property utilized for general workings and as structural materials including automobile and building materials.

CONSTITUTION: This damping steel sheet has Zn-Ni alloy coating film having 10-89% the average content of Zn in the sheet thickness direction on a base steel sheet having multi layer structure of A layer steel containing 0.0005-0.0800wt.% C, 0.05-1.50% Mn, 0.003-0.2% P, ≤0.1% Al, 0.0010-0.0500% N and B layer of twin crystal type damping alloy produced by a casting method so as to prepare the structure in the sheet thickness direction of A-B-A layers at the time of casting and further, to give 4-60% ratio of the thickness of B layer after solidifying. The complex type plated damping steel sheet can widely be utilized for the automobile, structural materials and general workings as the metallic material parallelly satisfying the corrosion resistance, workability, damping property at a low cost.