To study the interactions of single nanosecond laser pulses with damping rubber materials, etch experiment is carried out by single pulsed laser. Damage situation of the material is observed and damage mechanism is analyzed. The results show that the heat generated by the laser energy is mostly focused on the spot area due to the low heat transfer coefficient of the damping rubber material, while short pulsed laser energy affects on the surface of damping rubber material. As a result, thermal cracking and ageing of the rubber are apparent and a thermal ablation like honeycomb in the holes are shown under the condition of high temperature. The diameter and the depth of the holes are increased with the increasing of the single pulse energy and the ablation state of the rubber in the holes is more significant. The damage threshold of the 13 ns single laser pulse on the damping rubber material is calculated by measuring the ablation diameter and depth. The damaging process of the damping rubber material by a single laser pulse is simulated by the finite element method, and single pulse damage threshold of the material is calculated again with the simulation results. The result shows good agreement with the experiment result.