We discuss the Casimir effect between two identical, parallel slabs, emphasizing the role of dissipation and temperature. Starting from quite general assumptions, we analyze the behavior of the Casimir entropy in the limit T->0 and link it to the behavior of the slab's reflection coefficients at low frequencies. We also derive a formula in terms of a sum over modes, valid for dissipative slabs that can be interpreted in terms of a damped quantum oscillator.