Internal friction has been measured between 300 and 760K on 304 L stainless steel (SS) using a vibrating reed device. The 0.6 µm thick samples were deposited with ion beam sputtering technique on (100) silicon substrate. It has been shown that the damping level is considerably reduced by annealing between 500 and 760K. The calculated activation energy and the reaction order, using the Johnson-Mehl-Avrami (J-M-H) kinetic enable us to assume that the observed mechanism is closely related to microstructural rearrangements located at grain boundaries.