We investigate the low loss acoustic motion of superfluid $^4$He parametrically coupled to a very low loss, superconducting Nb, TE$_{011}$ microwave resonator, forming a gram-scale, sideband resolved, optomechanical system. We demonstrate the detecti
on of a series of acoustic modes with quality factors as high as $7cdot 10^6$. At higher temperatures, the lowest dissipation modes are limited by an intrinsic three phonon process. Acoustic quality factors approaching $10^{11}$ may be possible in isotopically purified samples at temperatures below 10 mK. A system of this type may be utilized to study macroscopic quantized motion and as an ultra-sensitive sensor of extremely weak displacements and forces, such as continuous gravity wave sources.
