Casimir energy for a scalar field with a frequency dependent boundary condition

We consider the vacuum energy for a scalar field subject to a frequency dependent boundary condition. The effect of a frequency cut-off is described in terms of an {\it incomplete} $\zeta$-function. The use of the Debye asymptotic expansion for Bessel functions allows to determine the dominant (volume, area, >...) terms in the Casimir energy. The possible interest of this kind of models for dielectric media (and its application to sonoluminescence) is also discussed.