The change of elastic constants and mechanical loss from [100] elastic
dipoles are calculated on the basis of a six level tunneling model. R
esonance and relaxation mechanisms are treated together, and expressio
ns for C'- and C-11- sound modes are given. The results are used to an
alyse experimental data for the RbCl:OH system. The low temperature ul
trasonic attenuation is attributed to the resonance mechanism, and the
frequency and the concentration dependence are interpreted in terms o
f dynamical and static interaction between dipoles.