Acoustic properties of alpha-B2O3 and alpha-GeO2 are investigated at l
ow frequencies in the temperature range 10 mK < T < 200 K, using a vib
rating-reed technique; the results confirm earlier measurements on oth
er amorphous dielectrics. Whereas the low-temperature data are well de
scribed by Jackle's perturbation theory in the framework of the tunnel
ing model, the strong relaxation above 5 K requires a different approa
ch. Up to 20 K incoherent tunneling of two-level systems seems to gove
rn the relaxational dynamics; at still higher temperature the two-leve
l description breaks down, and thermally activated barrier crossing le
ads to a Arrhenius-like relaxation rate.