To provide a damping material that exhibits high damping property in a wide temperature range of from 20°C to 60°C and provide an aqueous polymer composition that is useful for the damping material.

This aqueous acrylic emulsion has a storage modulus of 2.0×108 to 7.0×108 Pa and a loss modulus of 1.0×108 to 2.0×108 Pa at 20°C and a storage modulus of 2.5×105 to 3.5×105 Pa and a loss modulus of 1.0×105 to 2.0×105 Pa at 60°C respectively, and further has the maximum tan δ peak in the temperature range of from 20 to 60°C.