Abstract: A series of composite panels were prepared by laboratory-made two-component polyurethane matrix resin and T700 carbon fiber were used to study the factors affecting the damping performance of golf clubs.The results of static and dynamic mechanical properties demonstrated that their damping performance didn't change significantly when the deformation quantity was less than 0.5% and the strain rate was less than 0.4%/s.In addition,damping performance was significantly affected by the orientation degree of carbon fibers.The experimental results agree quite well with those calculated by theoretical model,which provides reference for preparation of golf clubs by carbon fiber composite based on polyurethane resin.