  Magnetic field applied to the quantum dot coupled between one metallic and
one superconducting electrode can produce a similar effect as has been
experimentally observed by Meservey, Tedrow and Fulde [Phys. Rev. Lett. 25,
1270 (1970)] for the planar normal metal -- superconductor junctions. We
investigate the tunneling current and show that indeed the square root
singularities of differential conductance exhibit the Zeeman splitting near the
gap edge features V = +/- Delta/e. Since magnetic field affects also the in-gap
states of quantum dot it furthermore imposes a hyperfine structure on the
anomalous (subgap) Andreev current which has a crucial importance for a
signature of the Kondo resonance.
