Temperature dependence of internal friction on silicon nitride ceramics with yttria and alumina sintering aids was discussed using 4-elements visco-elastic model. It is known that the internal friction of this ceramic material shows a characteristic peak at around 1040 oC and an exponential increase over 1200 oC. This temperature dependence of internal friction was well approximated with using parallel Maxwell model. The parameters for this model and the relaxation time on this model were obtained. The relaxation time was very short, compared to the transient creep deformation of this ceramics. The analyzed results on internal friction could not be related with the creep deformation.