In this paper, a series of hollow spheres/epoxy resin encapsulated steel pipe structures were made by using Al2O3 hollow spheres with macromolecule materials for encapsulation.The microstructure of Al2O3 hollow spheres, Al2O3 hollow spheres/epoxy resin composites and their interfaces were studied by scanning electron microscopy (SEM). When the volume fraction of 78% Al2O3 hollow spheres is selected for the matrix filling, it can form a good overall with the matrix, and there is no obvious interface.In addition, the damping properties of Al2O3 hollow spheres epoxy resin were evaluated by the vibration test. The results showed that epoxy matrix combines well with steel sheets and the hollow spheres are uniform distributed in epoxy resin. Natural frequency of different encapsulated elements has been measured by vibration test, and the first natural frequency of each potting steel tube is 18 ~ 30 Hz lower than that of the steel tube. The first order natural frequency of the filling steel tube has a certain relationship with the volume fraction of the hollow spheres, the diameter of the hollow spheres and the thickness of damping materials.