Silicon nitride (SiN) micro-and nanomechanical resonators have attracted a lot of attention in various research fields due to their exceptionally high quality factors (Qs). Despite their popularity, the origin of the limiting loss mechanisms in these structures has remained controversial. In this paper we propose an analytical model combining acoustic radiation loss with intrinsic loss. The model accurately predicts the resulting mode-dependent Qs of a low-stress silicon-rich and a highstress stoichiometric SiN membrane. The large acoustic mismatch of the low-stress membrane to the substrate seems to minimize radiation loss and Qs of higher modes (n ∧ m ≥ 3) are limited by intrinsic losses. The study of these intrinsic losses in low-stress membranes with varying lengths L and thicknesses h reveals an inverse linear dependence of the intrinsic loss with h for thin resonators independent of L. This finding was confirmed by comparing the intrinsic dissipation of arbitrary (membranes, strings, and cantilevers) SiN resonators extracted from literature, suggesting surface loss as ubiquitous damping mechanism in thin SiN resonators with Q surf = β · h and β = 6 × 10 10 ± 4 × 10 10 m −1 . Based on the intrinsic loss the maximal achievable Qs and Q · f products for SiN membranes and strings are outlined.Since the discovery of the exceptionally high quality factors (Q) of nanomechanical silicon nitride (SiN) resonators [1, 2], SiN strings and membranes have become the centerpiece of many experiments in the fields of cavity optomechanics [3][4][5][6][7][8][9][10][11][12][13] and sensor technology [14][15][16][17][18][19]. For example in cavity optomechanics a high Q at high frequencies is required in order to advance towards the quantum regime of the mechanical resonators, and in resonant sensors a high Q enables a better resolution. Despite the continuous effort to understand and optimize Q of SiN resonators, the underlying source of the limiting mechanism has remained controversial. On the one hand it has been suggested by several groups that SiN resonators are limited by intrinsic losses [20][21][22]. On the other hand it has recently been suggested that radiation loss is the limiting factor for Q in SiN membranes [23]. In this paper we show that a model which combines intrinsic and acoustic radiation losses accurately predicts the mode-dependent Qs of low-and high-stress SiN membranes. Finally, we show that the intrinsic loss in thin arbitrary SiN resonators scales with thickness. This is evidence that surface loss is the ubiquitous limiting damping mechanism in micro-and nanomechanical SiN resonators, such as strings, membranes, and cantilevers.The exceptionally high Qs of SiN resonators originate from the high intrinsic tensile stress σ which increases the stored energy without significantly increasing the energy loss during vibration [20,21,24]. Assuming the energy loss to be coupled to the local out-of-plane bending during vibration, the intrinsic quality factor of a square membrane under tensile stress Q intr,σ is...