  Spin-orbit coupling (SOC) is central to many physical phenomena, including
fine structures of atomic spectra and quantum topological matters. Whereas SOC
is in general fixed in a physical system, atom-laser interaction provides
physicists a unique means to create and control synthetic SOC for ultracold
atoms \cite{Dalibard}. Though significant experimental progresses have been
made, a bottleneck in current studies is the lack of a two-dimensional (2D)
synthetic SOC, which is crucial for realizing high-dimensional topological
matters. Here, we report the experimental realization of 2D SOC in ultracold
$^{40}$K Fermi gases using three lasers, each of which dresses one atomic
hyperfine spin state. Through spin injection radio-frequency (rf) spectroscopy,
we probe the spin-resolved energy dispersions of dressed atoms, and observe a
highly controllable Dirac point created by the 2D SOC. Our work paves the way
for exploring high-dimensional topological matters in ultracold atoms using
Raman schemes.
