We report on the observation of quantum tunneling in Mn-12-acetate single c
rystals at a high frequency (680 MHz) and low temperature (down to 20 mK).
A peak in the imaginary part of the sc susceptibility as a function of magn
etic field is observed. It arises from transitions between the two states o
f the fundamental doublet of the high-spin molecule. The tunneling rate is
increased by setting the magnetic field perpendicular to the easy axis of m
agnetization of the crystals. Below 0.1 K the peak decreases strongly down
to 0.02 K. This effect is explained with a phonon-induced tunneling process
.