In the paper approximate controllability of second order infinite dimensional system with damping is considered. Applying linear operators in Hilbert spaces general mathematical model of second order dynamical systems with damping is presented. Next, using functional analysis methods and concepts, specially spectral methods and theory of unbounded linear operators, necessary and sufficient conditions for approximate controllability are formulated and proved. General result may be used in approximate controllability verification of second order dynamical system using known conditions for approximate controllability of first order system. As illustrative example using Green function approach approximate controllability of distributed dynamical system is also discussed.