The paper investigates a description of energy dissipation within saturated soils-diffusion of pore-water. Soils are assumed to be two-phase poro-elastic materials, the grain skeleton of which exhibits no irreversible behavior or structural hysteretic damping. Description of motion and deformation of soil is introduced as a system of equations consisting of governing dynamic consolidation equations based on Biot theory. Selected constitutive and kinematic relations for small strains and rotation are used. This paper derives a closed form of analytical solution that characterizes the energy dissipation during steady-state vibrations of nearly and fully saturated poro-elastic columns. Moreover, the paper examines the influence of various physical factors on the fundamental period, maximum amplitude and the fraction of critical damping of the Biot column. Also the so-called dynamic coefficient which shows amplification or attenuation of dynamic response is considered.