The damping rates of high quality factor nanomechanical resonators are well beyond intrinsic limits. Here, we explore the underlying microscopic loss mechanisms by investigating the temperaturedependent damping of the fundamental and third harmonic transverse flexural mode of a doubly clamped silicon nitride string. It exhibits characteristic maxima reminiscent of two-level defects typical for amorphous materials. Coupling to those defects relaxes the momentum selection rules, allowing energy transfer from discrete long wavelength resonator modes to the high frequency phonon environment.PACS numbers: 85.85.+j,62.40.+i,63.50.Lm Silicon nitride (SiN) is a material widely used for resonant micro-and nanomechanical devices because of its superior mechanical properties [1][2][3][4][5][6][7][8][9][10][11][12]. The transverse flexural modes of string resonators fabricated from prestressed SiN thin films exhibit extremely high mechanical quality factors [2,[8][9][10]. They originate from the fact that an increase in tensile stress only slightly increases the mechanical damping rate Γ m , whereas it dramatically increases the resonance frequencies f m and thereby the quality factor Q = 2πf m /Γ m [8]. Nonetheless, the observed damping is significantly larger than expected from intrinsic loss mechanisms such as clamping losses caused by the direct radiation of phonons at frequency f m into the supporting clamping points [13,14] or by thermoelastic damping [15]. In an attempt to shed light on the limiting loss mechanisms, damping was found to be proportional to the local bending within the resonator and governed by both bulk and surface defects [8]. More recently, the damping has been shown to be dominated by T 1 -like energy relaxation processes [16]. Such processes involve a transfer of energy from discrete resonator modes at comparably low frequencies f m into the high frequency phonon bath that dominates the heat capacity and thermal conductivity. However, their different dispersion relations inhibit a direct energy transfer via two-particle scattering. It takes local defects to enable energy transfer into the bath via three particle scattering and to relax momentum conservation. Such defects are omnipresent in amorphous materials. For example, a local configurational change of the atomic structure gives rise to a double-well potential separated by an energy barrier, which at low temperatures can be modeled as a two-level system (TLS). These TLS are known to lead to characteristic maxima in the temperature dependence of the sound absorption in the temperature range of 10 to 100 K [17][18][19][20]. The signature of TLS has also been observed in the damping characteristics of a micromechanical silica resonator [21] and in a backaction-evading measurement on a SiN membrane performed at mK temperatures [22].To clarify whether the microscopic nature of the damping in high Q SiN nano resonators is dominated by local defect scattering induced by such two-level systems, we study the temperature-dependent damping of nanoscal...