A novel kind of damping composite was prepared with polyester-type polyurethane/epoxy and functional inorganic particle, and the dynamic mechanical property, morphology and thermal stability were investigated. The results showed that the effective damping temperature region was broadened from 43.9°C to 132.6°C through the introduction of polyester-type PU into the epoxy matrix. With addition of functional inorganic particle, the maximum of damping peak increased from 0.75 to 1.44, and this was due to the special form of functional inorganic particle restricting the motion of the chains. The morphology study proved the existence of the micro-phase separation, and it was also observed that uniformly dispersed functional inorganic particle tightly implanted into the polymer matrix. Thermogravimetric analysis showed the composite filled with functional inorganic particle had better thermal stability.