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The absorption and variation of the velocity of a surface acoustic wave offrequency $f$= 30 MHz interacting with two-dimensional electrons areinvestigated in GaAs/AlGaAs heterostructures with an electron density $n=(1.3 -2.8) \times 10^{11} cm^{-2}$ at $T$=1.5 - 4.2 K in magnetic fields up to 7 T.Characteristic features associated with spin splitting of the Landau level areobserved. The effective g factor and the width of the spin-split Landau bandsare determined: $g^* \simeq 5$ and $A$=0.6 meV. The greater width of theorbital-split Landau bands (2 meV) relative to the spin-split bands isattributed to different shielding of the random fluctuation potential ofcharged impurities by 2D electrons. The mechanisms of the nonlinearitiesmanifested in the dependence of the absorption and the velocity increment ofthe SAW on the SAW power in the presence of spin splitting of the Landau levelsare investigated.Comment: Revtex 5 pages + 5 EPS Figures, v.2 - minor corrections in text and  pic

Interaction of surface acoustic waves with a two-dimensional electron gas in the presence of spin splitting of the Landau bands