  We consider theoretically magnetic dipole mechanism of the IR-light
absorption at intersubband transitions in wide-gap quantum wells (QW). In
contrast to the electric dipole resonance, discussed mechanism manifests in the
interaction with the s-polarized component of electromagnetic radiation. We
demonstrated that a) the frequencies of magnetic and electric dipole
intersubband transitions in 2D layer are equal in the framework of one-particle
approximation; b) collective plasma effects should lead to a significant
frequency shift between the magnetic and electric dipole resonances in typical
QW. That is why independent measurements of the magnetic and electric dipole
resonant frequencies could allow both the extracting the QW parameters and the
experimental verifying of theoretical models of collective fermion interaction.
Taking into account relative weakness of the magnetic dipole absorption, we
propose a waveguide scheme for its experimental observation.
