A damping unit comprising: a mass body which is held in a position near to one end of a working shaft in such a way that it is movable in a direction perpendicular to an axis of the working shaft, said working shaft having a working head; wire-like elastic elements, one end of each elastic element holding the mass body and the other end thereof being attached in parallel to the axis of the working shaft; fluid chambers arranged in such a way that they surround the elastic elements; and a highly viscous fluid which is loaded in the fluid chambers.