This study proposes a method of estimating the mechanical quality factor of materials for high-power ultrasonic vibration systems under large vibration amplitude conditions. The quality factors of several metals as well as some polymers are measured by this method. In this method, the quality factor is calculated as the ratio of the reactive energy stored in a specimen to the dissipated energy. The dissipated energy is estimated from the input/output mechanical energy to the specimen by measurement of the vibration intensity, while the reactive energy is measured as the kinetic energy of the vibration. Then, the quality factor for the specified part can be extracted using this method. In this report, quality factors for torsional vibration were measured at about 30kHz as functions of the vibration strain.