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The Nutting equation ϵ=ψ×σβ×tn, where ϵ=strain, σ=stress, t=time, and ψ, β, and n are material constants, is applicable to a large number of polymeric systems, such as plasticized polyvinyl chloride, styrene‐butadiene copolymers, polystyrene. It has been shown that the material constant n is closely related to the damping coefficient as obtained from dynamic mechanical measurements The temperature dependence of n and δ (damping coefficient) are about the same; and, in some cases, there exists a simple quantitative relationship between the two constants. A mathematical derivation of the relationship between n and δ is given and a physical interpretation of the dimensional changes in the Nutting equation, in terms of complex moduli, is presented. Furthermore, it is shown that, in the case of styrene‐butadiene copolymer, n varies with the differences in gel content and gel structure.