Behavior of a dynamic vibration absorber system with combined viscous and Coulomb friction both in the main system and in the absorber is investigated. In this case, the main system is subjected to harmonic base excitation. The solution for the non-stop steady motion is deduced from the equation of motion refering to the half cycle of relative motion between the main mass and the base by means of the boundary condition method. The numerical results of analytical solution coincide very well with those of digital simulation. A set of empirical formulae for calculating the optimum tuning and damping of the absorber, constructed by composing and correcting the formulae given in the previous reports, are prsented.