  The dynamic-mechanical response of flexible polymer networks is studied in
the framework of tube model, in the limit of small affine deformations, using
the approach based on Rayleighian dissipation function. The dynamic complex
modulus G* is calculated from the analysis of a network strand relaxation to
the new equilibrium conformation around the distorted primitive path. Chain
equilibration is achieved via a sliding motion of polymer segments along the
tube, eliminating the inhomogeneity of the polymer density caused by the
deformation. The characteristic relaxation time of this motion <tau> separates
the low-frequency limit of the complex modulus from the high-frequency one,
where the main role is played by chain entanglements, analogous to the rubber
plateau in melts. The dependence of storage and loss moduli, G' and G'', on
crosslink and entanglement densities gives an interpolation between polymer
melts and crosslinked networks. We discuss the experimental implications of the
rather short relaxation time and the slow square-root variation of the moduli
and the loss factor tan<delta> at higher frequencies.
