We have measured mechanical dissipation in micron-sized single-crystal gall
ium arsenide torsional resonators. The temperature dependence of the qualit
y factor Q and the shift in resonance frequency can be explained by the pre
sence of two-level systems. The dependence of Q on magnetic field is compat
ible with the existence of localized electronic states around material defe
cts. (C) 2000 Elsevier Science B.V. All rights reserved.