  The mechanical resonance properties of a micro-electro-mechanical oscillator
with a gap of 1.25 $\mu$m was studied in superfluid $^3$He-B at various
pressures. The oscillator was driven in the linear damping regime where the
damping coefficient is independent of the oscillator velocity. The quality
factor of the oscillator remains low ($Q\approx 80$) down to 0.1 $T_c$, 4
orders of magnitude less than the intrinsic quality factor measured in vacuum
at 4 K. In addition to the Boltzmann temperature dependent contribution to the
damping, a damping proportional to temperature was found to dominate at low
temperatures. We propose a multiple scattering mechanism of the surface Andreev
bound states to be a possible cause for the anomalous damping.
