Do Soft Gamma Repeaters Emit Gravitational Waves?
  Soft gamma repeaters are identified as highly magnetized (B$\approx 10^{14}$ Gauss) neutron stars. Magnetic stresses induce tectonic activity, and field annihilation in faults is the ultimate energy source for the observed $\gamma$-ray emission. As a consequence of the crustal cracking, the stored elastic energy is converted into high frequency (kHz) shear waves, that excite nonradial oscillation modes damped by gravitational wave emission. This class of objects should certainly be considered as potential sources of gravitational waves that could be detected by the present planned interferometric antennas like VIRGO or LIGO. 
J.A. de Freitas Pacheco