Abstract
The acoustic properties of glasses at low temperature have been extensively studied [1,2]. They have been explained very successfully in the framework of the theory of elastic tunneling states (ETS) [3,4]. Obviously, this phenomenological theory does not reflect precisely the microscopic nature of the ETS, which is still unknown. More recently, the study of glasses doped with rare-earth ions has shown that, in addition to ETS, there are in these glasses magnetic tunneling states (MTS), if the dilute ions are magnetic and have Kramers degeneracy [5,6]. The MTS, attributable to the magnetic rare-earth ions, can be explained with the theory of tunneling of large spins having strong anisotropy energy [7–10].
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