The principles and theory of operation of a magnetic calorimeter, made of a
dilute concentration of paramagnetic ions in a metallic host, is discussed
in relation to the use of such a device as a detector of x-rays. The respo
nse of a calorimeter to the absorption of energy depends upon size, heat ca
pacity, temperature, magnetic field, concentration of spins and interaction
s among them. The conditions that optimize the performance of a calorimeter
are derived. Noise sources, especially that due to thermodynamic fluctuati
ons of the electrons in the metal, are analyzed. Measurements have been mad
e on detectors in which Er serves as the paramagnetic ion and Au as the hos
t metal. The measured resolution of a detector with a heat capacity of 10(-
12) J/K was 12 eV at 6 keV. In a detector suitable for use with hard x-rays
up to 200 keV a resolution of 120 eV was obtained. Calculations indicate t
hat the performance of both detectors can be improved by an order of magnit
ude. At temperatures below 50 mk, the time response of the Au: Er calorimet
ers to an energy deposition indicates the presence of an additional heat ca
pacity, which we interpret as arising from the quadruple splitting of the A
u nuclei in the electric field gradients introduced by the presence of the
Er ions.