In this paper, linear viscoelastic rheological properties of acoustical damping materials are predicted. A rheological model, based on a mechanical element approach, is presented. It consists of a combination of two springs, two parabolic elements, and one dashpot (2S2P1D). This model is applied to different acoustical damping materials. Its specificity comes from the fact that elements might be linked to structural and physical features. Parameters might be experimentally determined by tests. Application of the 2S2P1D linear viscoelastic model can adequately predict the behavior of acoustical damping materials with good accuracy. If the material verifies the time–temperature superposition principle (TTSP), the proposed model can predict the behavior on a wide frequency range, even with a small number of available data.