Athree-layer composite plate element is developed for finite element modeling and vibration analysis of sandwich plate with frequency-dependent viscoelastic material core. The plate element is quadrilateral element bounded by four-node with 7-degree-of-freedom per node. The frequency-dependent characteristics of viscoelastic material parameters are described using the Biot model. The method of identifying the parameters of the Biot model is given. By introducing auxiliary coordinates, the Biot model is combined with the finite element equation of the viscoelastic sandwich plate. Through a series of mathematical transformations, the equation is transformed into a standard second-order steady linear system equation form to simplify the solution process. Finally, the vibration characteristics of the viscoelastic sandwich plate are analyzed and experimentally studied. The results show that the method in this paper is correct and reliable, and it has certain reference and application value for solving similar engineering vibration problems.