We discuss the concept and realization of a heat bath in solid state quantum systems. We demonstrate that, unlike a true resistor, a finite one-dimensional Josephson junction array or analogously a transmission line with non-vanishing frequency spacing, commonly considered as a reservoir of a quantum circuit, does not strictly qualify as a Caldeira–Leggett type dissipative environment. We then consider a set of quantum two-level systems as a bath, which can be realized as a collection of qubits. We show that only a dense and wide distribution of energies of the two-level systems can secure long Poincare recurrence times characteristic of a proper heat bath. An alternative for this bath is a collection of harmonic oscillators, for instance, in the form of superconducting resonators.