  We have examined the claim made by Kukushkin et al that they have observed
the cyclotron resonance of composite fermions. We find that the claim made is
false and there is no justification for making false reports. The microwave
absorption in cyclotron levels is observed and it is claimed that CF has been
seen. Since "even flux quanta attachment to one electron" has not been seen, we
find that Kukushkin's claim to have seen the CF is false. Since attachment of
flux quanta to electrons can be an important discovery, Kukushkin et al have
made the claim of seeing the CF without actually identifying them. The data can
be interpreted without attaching flux quanta to the electrons.
