Seismic ties are connecting devices installed between boiler and its supporting structure in thermal power plants. The seismic ties are made of steel and allowed to be used in the elasto-plastic deformation region in order to reduce the seismic response of the boiler structure. This paper deals with a study on vibration energy absorbing performance of elasto-plastic behavior of the seismic ties based on vibration energy balance equations of boiler structures using experimental proof vibration data obtained from a large shaking table.