Abstract: We have measured the thermal conductivity, sound attenuation and relative variation of sound velocity of compounds of the La-Sr-Cu-O and RBa2Cu3O7 families, where R is a rare-earth. We have found that all these properties can be quantitatively correlated within a tunneling system model similar to that used in amorphous materials. This interpretation would naturally explain the anomalous linear term of the low temperature specific heat observed in these materials.