  We study a model of a Spin-Peierls material consisting of a set of
antiferromagnetic Heisenberg chains coupled with phonons and interacting among
them via an inter-chain elastic coupling. The excitation spectrum is analyzed
by bosonization techniques and the self-harmonic approximation. The elementary
excitation is the creation of a localized domain structure where the dimerized
order is the opposite to the one of the surroundings. It is a triplet
excitation whose formation energy is smaller than the magnon gap. Magnetic
internal excitations of the domain are possible and give the further
excitations of the system. We discuss these results in the context of recent
experimental measurements on the inorganic Spin-Peierls compound CuGeO$_3$
