We report on the first measurements of the intrinsic dissipation in a macro
scopic system cooled at very low temperature (35 mK) and operating in the q
uantum regime. The system under study is an rf SQUID with a high quality Jo
sephson junction. Below 50 mK the tunneling probability of escape from a me
tastable well vs applied flux presents a series of maxima due to energy lev
el quantization. From the shape of the tunneling probability we can evaluat
e the intrinsic dissipation related to the overall system as well as the co
herence time related to the Rabi oscillations in a future macroscopic quant
um coherence experiment.