It has been known for many years that the low temperature properties of amorphous solids are dominated by the presence of tunneling states which can be described phenomenologically by the tunneling model. However, new experimental results indicate that at very low temperatures the dynamics of these states differ significantly from that predicted by the model. Here we propose a new approach which overcomes these difficulties by taking into account the elastic interaction between the tunneling systems. It leads to a crossing from coherent to an incoherent tunneling motion for systems with a small tunnel splitting and allows one to resolve the discrepancies mentioned above.[S0031-9007(97)04261-0] PACS numbers: 61.43.Fs, 62.65. + k, 77.22.Gm The starting point of the systematic investigation of the low temperature properties of glasses was the pioneering work by Zeller and Pohl [1] in which they showed that low temperature thermal conductivity and specific heat of amorphous solids differ fundamentally from those of crystals and are universal for a wide variety of disordered solids. Shortly afterwards a phenomenological description of these observations was developed independently by Phillips [2] and Anderson et al. [3]. This so-called tunneling model (TM) is based on the assumption that atoms or small clusters of atoms exist in amorphous structures, which are able to tunnel between different potential minima. In the following, we call these systems "tunneling states" (TS). In the simplest case they can be considered as "particles" moving in a double-well potential consisting of two harmonic potentials separated by a barrier height V . In general, the depth of the wells differs by an asymmetry energy D. The tunneling splitting results from the overlap of the wave function of a particle in two wells and can be approximated by D 0 E 0 exp͑2l͒, with l ͑d͞2h͒ p 2mV . Here m denotes the effective mass of the tunneling entity, E 0 the ground state energy, and d the distance of the wells in configurational space.Because of the structural disorder of glasses, the local environment of different TSs will vary and their characteristic parameters will exhibit a broad distribution. In the TM, D and l are assumed to be independent quantities which are uniformly distributed. This is generally expressed by the relation P͑D, l͒dDdl PdDdl, where P is a constant. Although there is no theoretical justification for this simple assumption, it has essentially been confirmed by many experiments carried out at low temperatures (for review articles, see Refs. [4][5][6]).In the past few years, however, a growing number of discrepancies between predictions of the TM and observations at temperatures below 100 mK have been reported. Here we briefly recall four examples of these discrepancies and show how these discrepancies can be explained by taking into account incoherent tunneling.Let us first consider the temperature variation of the sound velocity. There exist two mechanisms contributing to this phenomenon, namely, the interaction of the T...