  We present measurements of the dissipation and frequency shift in
nanomechanical gold resonators at temperatures down to 10 mK. The resonators
were fabricated as doubly-clamped beams above a GaAs substrate and actuated
magnetomotively. Measurements on beams with frequencies 7.95 MHz and 3.87 MHz
revealed that from 30 mK to 500 mK the dissipation increases with temperature
as $T^{0.5}$, with saturation occurring at higher temperatures. The relative
frequency shift of the resonators increases logarithmically with temperature up
to at least 400 mK. Similarities with the behavior of bulk amorphous solids
suggest that the dissipation in our resonators is dominated by two-level
systems.
