In this paper, a new methodology is proposed to identify modal and physical parameters of linear non-viscously damped multi-degree-of-freedom systems using recorded time-histories of their dynamic response. The methodology is based on the identification of a symmetric state-space realization of the system, whose modal parameters (spectral and modal matrices) are subsequently used to determine the physical parameters (mass, stiffness and damping matrices) of the model in second-order form. The state-space formulation, well known in the literature for systems with viscous damping, is extended to systems with non-viscous damping through the use of additional internal variables, devoted to represent the dependence of the dissipative forces on t...