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We report the observation of novel magnetoresistance oscillations induced bythe resonant inter-subband absorption in nondegenerate 2D electrons bound tothe surface of liquid helium. The oscillations are periodic in 1/B andoriginate from the scattering-mediated transitions of the excited electronsinto the Landau states of the first subband. The structure of the oscillationsis affected by the collision broadening of the Landau levels and bymany-electron effects.

Novel Radiation-induced Magnetoresistance Oscillations in a Nondegenerate 2DES on Liquid Helium