We establish the precise relation between the integral kernel of the scattering matrix and the resonance in the massless Spin-Boson model which describes the interaction of a two-level quantum system with a second-quantized scalar field. For this purpose, we derive an explicit formula for the two-body scattering matrix. We impose an ultraviolet cut-off and assume a slightly less singular behavior of the boson form factor of the relativistic scalar field but no infrared cut-off. The purpose of this work is to bring together scattering and resonance theory and arrive at a similar result as provided by Simon in [39], where it was shown that the singularities of the meromorphic continuation of the integral kernel of the scattering matrix are located precisely at the resonance energies. The corresponding problem has been open in quantum field theory ever since. To the best of our knowledge, the presented formula provides the first rigorous connection between resonance and scattering theory in the sense of [39] in a model of quantum field theory. * miguel.ballesteros@iimas.unam.mx, Instituto de Investigaciones en Matemáticas Aplicadas y en Sistemas, Universidad Nacional Autánoma de México θ ∈ D(0, π/16) the operators H θ are densely defined and closed. Moreover, the analytic properties of this family of operators in g and θ are known: Lemma 1.4. The family H θ θ∈R of unitary equivalent, self-adjoint operators with D(H θ ) = D(H) extends to an analytic family of type A for θ ∈ D(0, π/16).The above result was proven for the Pauli-Fierz model in [4, Theorem 4.4], and with small effort that proof can be adapted to our setting. Lemma 1.5. Let θ ∈ C. Then, σ(H θ 0 ) = e i + e −θ r : r ≥ 0, i = 0, 1 .