The research focus of this project will be on the testing of low acoustic loss material for the construction of a massive "Truncated Icosahedron Gravitational-wave Antenna" (TIGA). The most promising TIGA fabrication process identified so far is to explosively bond a number of aluminum plates to build up a large block of aluminum from which to machine the TIGA. U.S. Industry has the capability to produce such material. The main emphasis of the research will be to test the acoustic loss of samples at cryogenic temperatures and attempt to find a fabrication process and post-fabrication processing that will allow the intrinsic low acoustic loss of aluminum to be retained in samples prepared by this technique. This characterization of this new material will be an important input for the planning of the next generation of acoustic gravitational-wave receivers throughout the world.