We study macroscopic quantum tunneling of the magnetic moment in a
single-domain particle placed above the surface of a superconductor. Such a
setup allows one to manipulate the height of the energy barrier, preserving the
degeneracy of the ground state. The tunneling amplitude and the effect of the
dissipation in the superconductor are computed.Comment: RevTeX, 4 pages, 1 figure. Submitted to Phys. Rev. Let