This paper presents the theoretical model and analysis results to investigate the effect of Coulomb damping in the sub-structure of a foil bearing. Vertical and horizontal deflection of a bump is restricted by friction of the bump. Equivalent viscous damping of the bump foil is derived from the Coulomb friction. Dynamic equation of the bump is constituted by stiffness and damping terms. The air film is modeled by the compressible Reynolds equation. A perturbation approach and finite difference numerical method is used to determine the static and dynamic performance of the bearing from the coupled fluid-structural model. The analysis result shows that the static and dynamic performance is enhanced by the bump friction.