Giant resonances manifest themselves as broad bumps in the nuclear spectra above the neutron emission threshold. It has been established that the structure of these states consists of a large number of relevant particle-hole configurations, all of them contributing in phase to the excitation process. Be- cause of this, giant resonances are the most collective vibra- tional states in nuclei. Alternatively, given the strong collectivity of the giant resonances and the many degrees of freedom that influence their properties, one may consider that a statistical modeling of the formation and decaying processes including concepts like mean values and variances is an appropriate path to at- tact this difficult problem. In this paper, we adopt such a point of view. We consider a collective coordinate q and its vibrational modes determined by a harmonic oscillator po- tential. That is, we consider that the giant resonance corre- sponds to the first excitation of the harmonic oscillator, with energy \v 0, and the GR2 to the second excitation, with two quantum oscillations and energy 2\v 0 . Besides these exci- tations, we distinguish an ''environment'' of all the other excitations. In Sec. II we derive Lindblad's quantum master equation using physical concepts, since the original derivation @15# is rather abstract. We also derive a form of this equation which includes friction and diffusion @16,17#. It has been shown that this equation gives very accurate descriptions of pro- cesses in optics @18# as well as in nuclear physics @19,20# .I n Sec. III we obtain the energy mean value and width of the giant resonance and of the GR2. The corresponding equa- tions turn out to be analytically integrable. The decay spec- trum of the giant resonances is presented in Sec. IV and a summary and conclusions are in Sec. V.