Using analytical and numerical methods, we analyse the Raj-Ashby bicrystal model of diffusionally accommodated grain-boundary sliding for finite interface slopes. Two perfectly elastic layers of finite thickness are separated by a given fixed spatially periodic interface. Dissipation occurs by time-periodic shearing of the viscous interfacial region, and by time-periodic grain-boundary diffusion. Although two time scales govern these processes, of particular interest is the characteristic time t D for grain-boundary diffusion to occur over distances of order of the grain size. For seismic frequencies ut D 1, we find that the spectrum of mechanical loss Q -1 is controlled by the local stress field near corners. For a simple piecewise linear interface having identical corners, this localization leads to a simple asymptotic form for the loss spectrum: for ut D 1, Q −1 ∼ const.u −a . The positive exponent a is determined by the structure of the stress field near the corners, but depends both on the angle subtended by the corner and on the orientation of the interface; the value of a for a sawtooth interface having 120• angles differs from that for a truncated sawtooth interface whose corners subtend the same 120• angle. When corners on an interface are not all identical, the behaviour is even more complex. Our analysis suggests that the loss spectrum of a finely grained solid results from volume averaging of the dissipation occurring in the neighbourhood of a randomly oriented three-dimensional network of grain boundaries and edges.