Smart materials such as shape memory alloys (SMAs) are recently being used in earthquake engineering applications to control the response of structures. In this paper, a shape-memory alloy damper device made up of austenite wires (e.g. Nickel Titanium wires) is used as a passive energy absorber. NiTi wires are very attractive for passive vibration control as they have a pseudo-elastic property and can sustain large amounts (upto 10% strain) of inelastic deformation. Moreover, in contrast to regular metallic materials they can recover that deformation. The damper device is designed, fabricated and tested. Validity study is made using a thermo-mechanical model of SMA taking into account the residual martensite accumulation irreversibly due to cyclic forward/reverse martensitic transformation. Further an analytical study of a supporting steel structure of dump tanks with and without SMA dampers subjected to design wave earthquake loading is carried out. Performance of the structure with SMA dampers is compared with that of the same structure with yielding dampers