Abstract
At low temperatures at interfaces large phonon and photon losses have been observed, hinting to resonant absorption. In dielectrics neighboring (≲ 3 nm) metals, the hybridization of conduction electrons with localized electron states yields electronic interface states (IS). For short mean free paths 1 of the conduction electrons, the IS become a finite level system with properties known from the two level systems of glassy materials. The large deformation potential and transition dipolmoment of these finite level IS allow large resonant absorption explaining so for the first time quantitatively the observed interface losses.
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