Sonoluminescence (SL) in ultrasonic cavitation may be described by the emission of photons and electrons from the collapse of bubbles in liquid H2O in the Planck theory of SL, the bubbles are treated as collapsing masers containing electromagnetic (EM) radiation. By this theory, the SL source is the EM radiation that corresponds to the absorption (and emission) spectra of the liquid H2O bubble wall over the frequency range from the UV to soft X-rays. As the maser collapses, the resonant frequency of the maser always increases. If the maser resonance coincides with the EM emission spectra of the liquid H2O wall,cavity QED induces the EM radiation at the frequency to be spontaneously emitted within the master. But spontaneous EM emission at frequencies lower than the maser resonance is inhibited. SL electrons and photons are created from the inhibited spontaneous EM emission by the Stokes shift, or the photoelectric effect or by the microwaves generated as the bubble collapses. The amount of Planck energy available in bubble collapse far exceeds that necessary for SL. Indeed, the Planck energy available from the focussing of EM radiation into a microscopic cavity during the ultrasonic cavitation of D2O containing D-2 gas is sufficient for a limited number. of cold fusion events. However, cold fusion in the Planck theory of SL is not limited to the ultrasonic cavitation of bubbles in liquid D2O. A solid state cold fusion cell is described comprising a tapping mode atomic force microscopy (TMAFM) probe a LiD sample. By the Planck theory of SI, EM radiation greater than about 10 keV is produced if the separation between tip and sample is less than about 0.6 angstroms. Hence, cold fusion of the D's may occur each time that the tip taps the sample with the number of cold fusion events being proportional to the tapping frequency. The cell finds application as a low level neutron soul ce. Thermal heating is insignificant.