The attenuation factor is one of important used for determining the effects of vibration, from earthquake, machine vibration, and tremors, on the affected soil site. Many studies have been also carried out for determining the attenuation factor and damping behaviour. Empirical correlations between the damping ratio in terms of attenuation and the amount of radiated energy compared to the frequency of vibration and type of soil have also been continuously investigated. The aim of this paper is to introduce a new approach of the power spectrum density of wavelet (PSDW) analysis of seismic waves to determine the attenuation factor on the soil structures. The attenuation factor is measured from the radiation of seismic wave propagation on the sub-surface. This method improves a common used attenuation analysis fourier analysis as a basic of calculation. Fourier analysis has a lack of accurate identification fo certain characteristics features occur in a waveform. As fourier basic functions are localized in frequency but not in time base. The results show that by using PSDW technique, the time-frequency of wavelet density spectrum is able to increase flexibility as both traditional time and frequency domain system identification approaches can be exploited to examine nonlinear from PSDW analysis. Good agreement was also found between the values of the soil attenuation obatined in this study compared to that of other researches.