We describe giant resonances as the collective coordinates of a harmon
ic oscillator with dissipative coupling. Using a quantum master equati
on, the energy and width of the first two levels are obtained as funct
ions of temperature and of the dissipative coupling strength. On this
basis, we evaluate the ratio of the two spectral Linewidths. The resul
t agrees with available experimental data. We evaluate transition matr
ix elements among particle excitations belonging to the environment an
d find a weak dependence on temperature.