The vibrational properties of a harp soundboard were investigated with respect to its multi-layered structure. The surfaces of harp soundboards are usually reinforced with veneer; however, this reduces the specific dynamic Young’s modulus (E′/ρ) and significantly increases the internal friction (Q −1) of soundboards. Since smaller E′/ρ and greater Q −1 values impart a smaller acoustic conversion efficiency, the attachment of veneer is predicted to reduce the amplitude of the sound produced, as suggested by harp makers. The vibrational properties of veneer-reinforced wood are elucidated using a multi-layered model comprising base wood, a glue layer, veneer and a varnish layer. The results of calculations suggest that a thinner veneer attached with minimal glue would increase the sound amplitude.