Split Hopkinson Pressure Bar (SHPB) is known as a simple method to investigate the deformation of materials at high strain rate. In the case when the specimen is not short, the result is inaccurate because of the assumption of existing evaluation method that the specimen has sufficiently short length. This paper introduces a new evaluation method utilizing Fourier analysis which enables accurate investigation of viscoelastisity of materials considering the stress and the temperature distribution in a long specimen. The attenuation of silicon nitride, at high temperature from 900℃ to 1300℃ and at high strain rate in frequency around 4kHz, was obtained with this method.