Ultralow dissipation plays an important role in sensing applications and exploring macroscopic quantum phenomena using micro-and nano-mechanical systems. We report a diamagnetic-levitated micro-mechanical oscillator operating at a low temperature of 3K with measured dissipation as low as 0.59 $mu$Hz and a quality factor as high as $2 times 10^7$. To the best of our knowledge the achieved dissipation is the lowest in micro- and nano-mechanical systems to date, orders of magnitude improvement over the reported state-of-the-art systems based on different principles. The cryogenic diamagnetic-levitated oscillator described here is applicable to a wide range of mass, making it a good candidate for measuring both force and acceleration with ultra-high sensitivity. By virtue of the naturally existing strong magnetic gradient, this system has great potential in quantum spin mechanics study.
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