  We present the quantum-mechanical calculations of the angular dependence of
interlayer conductivity $\sigma _{zz}(\theta )$ in a tilted magnetic field in
quasi-2D layered metals. Our calculation shows that the LL shape is important
for this angular dependence. In particular, the amplitude of angular
magnetoresistance oscillations (AMRO) is much stronger for the Gaussian LL
shape than for the Lorentzian. The ratio $\sigma_{zz}(\theta =0)/
\sigma_{zz}(\theta ->\pm 90^{\circ})$ is also several times larger for the
Gaussian LL shape. AMRO and Zeeman energy splitting lead to a spin current. For
typical organic metals and for a medium magnetic field 10T this spin current is
only a few percent of the charge current, but its value may almost reach the
charge current for special tilt angles of magnetic field. The spin current has
strong angular oscillations, which are phase-shifted as compared to the usual
AMRO.
