A structural modification technique which takes into account the damping parameter is introduced in this paper. The applications described are the extensions of a method based on the Receptance Approach initially developed by Palazzolo. Numerous efforts have been made in order to take into consideration the dissipative characteristics of the mechanical structures. Specific cases of modifications can lead to simplified algorithms and, as a consequence, to outstanding results. The conclusions, which have been drawn up, show the important reductions in terms of computational times but also in terms of memory size, that we can expect when this method is implemented in practical engineering design.