%0 Journal Article %T Investigation of mechanical losses of thin silicon flexures at low temperatures %A R. Nawrodt %A C. Schwarz %A S. Kroker %A I. W. Martin %A F. Br¨¹ckner %A L. Cunningham %A V. Gro£¿e %A A. Grib %A D. Heinert %A J. Hough %A T. K£¿sebier %A E. B. Kley %A R. Neubert %A S. Reid %A S. Rowan %A P. Seidel %A M. Th¨¹rk %A A. T¨¹nnermann %J Physics %D 2010 %I arXiv %R 10.1088/0264-9381/30/11/115008 %X The investigation of the mechanical loss of different silicon flexures in a temperature region from 5 to 300 K is presented. The flexures have been prepared by different fabrication techniques. A lowest mechanical loss of $3\times10^{-8}$ was observed for a 130 $\mu$m thick flexure at around 10 K. While the mechanical loss follows the thermoelastic predictions down to 50 K a difference can be observed at lower temperatures for different surface treatments. This surface loss will be limiting for all applications using silicon based oscillators at low temperatures. The extraction of a surface loss parameter using different results from our measurements and other references is presented. We focused on structures that are relevant for gravitational wave detectors. The surface loss parameter $\alpha_s$ = 0.5 pm was obtained. This reveals that the surface loss of silicon is significantly lower than the surface loss of fused silica. %U http://arxiv.org/abs/1003.2893v1