ABSTRACT This study develops a damping modification factor (DMF) model for offshore ground motion from subduction slab earthquakes that is a function of the damping ratio, spectral period, moment magnitude, focal depth, and rupture distance. The DMF values for 10 damping ratios between 1% and 30% and 34 spectral periods ranging from 0.03 to 5.0 s are calculated using 2803 offshore ground-motion records obtained from the S-net in Japan. An examination of the residuals from a median model, which considers deployment methods, indicates that DMF is influenced by parameters such as magnitude, depth, and distance. The DMF model includes the following components: a median model considering deployment method, a magnitude linear term, a magnitude square term, a focal depth term, an ln(R) scaling, and a constant term. The influence of damping ratio on model coefficients can be simulated by a quadratic function of the damping ratio. In addition, we established a DMF standard deviation model, for which the influence of damping ratio and spectral period on the standard deviation can be simulated by a quadratic function of the damping ratio and a quartic polynomial of the spectral period, respectively. The uncertainty related to the path and site effects is the main source of the deviation of the DMF model. We have conducted a comparison between the offshore DMF model and onshore model proposed by Rezaeian, Al Atik, et al. (2021), revealing that for lower damping ratios, the offshore DMF is generally lower at periods less than 0.2 s and larger at periods greater than 2.0 s compared to its onshore counterparts. The offshore DMF model adjusts the acceleration spectrum proposed by Tan and Hu (2024) to generate smooth pseudoacceleration spectra for most spectral periods.