Based on the principles of electrical conduction and transformation, a model was put forward for the electrical conversion of piezoelectric damping composites, and a related formula was derived. The results show that the best effect of conversion can be achieved by reducing the imaginary part of the impedance and matching the frequency. The optimal damping effect at a certain frequency requires resistance of conductive phase (R) satisfying the condition of R=1/(ωC), but this condition may cause the damping effect at other frequencies to deviate away from the optimum condition. It is suggested that in order to make the damping effect more efficient and objective, frequency matching should be considered during the design of piezoelectric damping composites.