Abstract: The appropriate selection of frequencies for determining Rayleigh damping parameters is significant for accurate analysis of soil layers with deep deposit. An optimized calculation method for Rayleigh damping coefficients in dynamic analysis of high-rise buildings is introduced to that of soil layers with deep deposit and is improved according to the characteristics of dynamic response of soil layers. The dynamic response of a typical soil model with deep deposit to 28 typical seismic waves is analyzed to compare the calculation accuracy and applicability of several methods for determining Rayleigh damping parameters. And the method for determining Rayleigh damping parameters of soil layers with deep deposit is proposed.