  We consider the phenomenon of a gamma-ray burst as a nonlinear collapse of a
magnetic cavity surrounding a neutron star with very strong magnetic field B =
10^15 - 10^16 G due to the process of the bubble shape instability in a
resonant MHD field of the accreting plasma. The QED effect of vacuum
polarizability by the strong magnetic field is taken into account. We develop
an analogy with the phenomenon of sonoluminescence (SL) when the gas bubble is
located in the surrounding liquid with a driven sound intensity. We show that
this analogy between GRB and SL phenomena really exists.
