The multi flexible body dynamical simulation model of dynamical vibration absorption lathe tool with large length to diameter ratio is built up according to the actual experiment lathe tool by using the software ADAMS and ANSYS. The experiment data which are consistent with the simulation result verify the correctness of the multi flexible body dynamical model. Aiming at reducing the peak value of system frequency response, the dynamical vibration absorption system is optimized. The optimized frequency curve shows that the system frequency response is improved obviously. On this basis the influence of the mass of heavy turning body on the vibration system is discussed. Also, the relationship of the mass of heavy turning body and the optimal system parameters including equivalent stiffness coefficient and equivalent viscous damping coefficient is studied. This offers the design considerations about the structure of the dynamical vibration absorption lathe tool with large length to diameter ratio.