Abstract. The acoustic and dielectric properties of different glasses at audio frequencies and temperatures below 1 K have been investigated with the vibrating reed and a capacitance bridge technique. We found the temperature dependence of the absorption of vitreous silica (Suprasil W) to agree with the predictions of the tunneling model which is commonly used to explain the low temperature behaviour of amorphous materials. The variation of the sound velocity and of the dielectric constant, however, shows significant deviations from the expected behaviour which cannot be accounted for by a simple modification of the model. Instead, it seems to be necessary to introduce a temperature dependence of some relevant model parameters. Moreover, at very low temperatures (T