This study deals with the sound insulation performance of the damping sheet, which is widely used in a train. The wall of train is assumed to be a plate made of steel and two damping sheets. In case of damping sheet only, the sound transmission loss follows the mass law. If a steel plate is attached to damping sheet, the transmission loss is found to be higher than single of only steel plate, as we can anticipated, about dB. This is very well known consequence that is because the density of area increases. However, the increase of the transmission loss is not higher than what we can expect by the mass law. That's because the steel is perfectly blocked from the transmission of the air ; There is no defect in that material.