  We discuss the Casimir effect between two identical, parallel slabs,
emphasizing the role of dissipation and temperature. Starting from quite
general assumptions, we analyze the behavior of the Casimir entropy in the
limit T->0 and link it to the behavior of the slab's reflection coefficients at
low frequencies. We also derive a formula in terms of a sum over modes, valid
for dissipative slabs that can be interpreted in terms of a damped quantum
oscillator.
