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It is shown that the electron spin may not be conserved after aspin-independent scattering. This fact strongly limits the validity of theclassical model of spin-up/spin-down bands, which has been used for descriptionof magnetic properties of conduction electrons. It is shown that it is possibleto divide all conduction electrons into two group distinguished by theirsymmetry for time reversal. The number of electrons in each group is conservedafter a spin-independent scattering. This makes it convenient to use thesegroups for describing of the magnetic properties of conduction electrons. Theenergy distribution of spins, the Pauli paramagnetism and the spin distributionin the ferromagnetic metals are described within the presented model. Theeffects of spin torque and spin-torque current are described. The origin ofspin-transfer torque is explained within presented model.

Correlations between spin accumulation and degree of time-inverse breaking for electron gas in solid