  We construct a microscopic model of thermally excited superdeformed states
that describes both the barrier penetration mechanism, leading to the decay-out
transitions to normal deformed states, and the rotational damping causing
fragmentation of rotational E2 transitions. We describe the barrier penetration
by means of a tunneling path in the two-dimensional deformation energy surface,
which is calculated with the cranked Nilsson-Strutinsky model. The individual
excited superdeformed states and associated E2 transition strengths are
calculated by the shell model diagonalization of the many-particle many-hole
excitations interacting with the delta-type residual two-body force. The effect
of the decay-out on the excited superdeformed states are discussed in detail
for $^{152}$Dy, $^{143}$Eu and $^{192}$Hg.
