We investigated the internal friction, thermal conductivity and heat r
elease for the single crystal of calcia-stabilized cubic zirconia. Fro
m the experimental data we determined the values of distribution param
eter (P) over bar, coupling constant gamma and the temperature of the
thermal activation of the tunneling systems and compared the results w
ith the theory of the tunneling model and the soft potential model. Al
l physical features show similar low temperature properties as amorpho
us solids.