Development of a large bulk superconductor of MPMG-YBaCuO having large critical current density makes high-Tc superconducting levitation very promising. Its attractive features are intrinsic position stability and strong damping. The mechanism of the damping in MPMG-YBaCuO was theoretically analyzed and it was found that its source was energy dissipation due to flux flow. Numerical analysis with the J-E constitutive relation based on the flux flow and creep model could simulate dynamic magnetic force properties such as damping in coupled vibration, time variation and hysteresis. The theory and numerical results were verified by the experiment.