ANSYS thin film analysis was adopted to simulate the effects of squeeze film damping. The relation of damping effects versus operating frequency, velocity, material accommodation factor was analyzed, and the gas squeeze film damping and pressure distribution was simulated by steady-state analysis or harmonic analysis. Moreover, pressure distribution of damping effect in plate gap both with perforated holes and without holes, were determined and compared. Simulation results show that operating frequency and the structure of microstructures are the main influencing factors to air damping and perforated holes in plate gap can control stiffness coefficients of squeezed film damping.