The importance of thermoelastic damping as a fundamental dissipation mechanism for small-scale mechanical resonators is evaluated in light of recent efforts to design high-Q micrometer- and nanometer-scale electro-mechanical systems (MEMS and NEMS). The equations of linear thermoelasticity are used to give a simple derivation for thermoelastic damping of small flexural vibrations in thin beams. It is shown that Zener's well-known approximation by a Lorentzian with a single thermal relaxation time slightly deviates from the exact expression.

10 pages. Submitted to Phys. Rev. B