In the present study, thermodynamic analysis of entropy generation rate pertinent to damping oscillation of a mechanical system is carried out. The entropy generation rate is simulated, incorporating various oscillation characteristics, to examine the effects of natural and damped natural frequencies, initial displacement and velocity on exergy destruction rate. It is found that natural and damped natural frequencies of oscillation have significant effect on the entropy generation rate. Results show that reducing damped natural frequency and increasing natural frequency of oscillation increase the entropy generation rate. Increasing the initial displacement increases the rate of entropy generation; however, decay rate of entropy generation becomes independent of the initial displacement with progressing time.