We present results of low-frequency acoustic (vibrating reed) measurements
on quartz crystals irradiated with six different neutron doses up to 2 x 10
(20) n/cm(2) in the temperature range from 7 mK to 1 K. From the temperatur
e dependence of the sound velocity and of the internal friction information
on the density of states of tunneling states and their coupling to phonons
is obtained. Comparisons are made with recent ultrasonic measurements. (C)
1999 Elsevier Science B.V. All rights reserved.