Abstract. -We present a novel approximation scheme to describe the influence of a harmonic bath on the dynamics of a two-level particle over almost the whole regime of temperatures and coupling to the environment, for a wide class of bath spectral densities. Starting from the exact path-integral solution for the two-level system density matrix, effective intra-blip correlations are fully included, while inter-blip and blip-sojourn interactions are considered up to first order. In the proper regimes, an excellent agreement with conventional perturbative approaches and ab-initio path-integral results is found.Introduction. -The problem of a two-level system (TLS) suffering from environmental decohering effects is ubiquitous to many physical and chemical situations [1][2][3]. Standard examples involve electron and proton transfer reaction in condensed phases [4], defect tunneling in metals [5] or tunneling systems in glasses [6,7]. Recently, several realizations of TLSs have been experimentally demonstrated in superconducting [8] and semiconducting [9] devices as possible unit (quantum bit) for future quantum computers. In these solid state systems, decoherence is a major obstacle towards the realization of a usable quantum computer [10][11][12]. Hence, a proper understanding of dissipation over a broad parameter regime is of outermost importance.For a description of the dissipative dynamics the spinboson model, in which the TLS is bilinearly coupled to a harmonic bath, is very frequently used. It reads [1][2][3]