  Using the microscopic theory of the conserved spin current [Phys. Rev. Lett.
\textbf{96}, 076604 (2006)], we investigate the spin Hall effect in the two
dimensional electron gas system with a perpendicular magnetic field. The spin
Hall conductance $\sigma_{\mu\nu}^{s}$ as a response to the electric field
consists of two parts, i.e., the conventional part $\sigma_{\mu\nu}^{s0}$ and
the spin torque dipole correction $\sigma_{\mu\nu}^{s\tau}$. It is shown that
the spin-orbit coupling competes with Zeeman splitting by introducing
additional degeneracies between different Landau levels at certain values of
magnetic field. These degeneracies, if occurring at the Fermi level, turn to
give rise to resonances in both $\sigma_{\mu\nu}^{s0}$ and $\sigma_{\mu\nu
}^{s\tau}$ in spin Hall conductance. Remarkably, both of these two components
have the same sign in the wide range of variation in the magnetic field, which
result in an overall enhancement of the total spin Hall current. In particular,
the magnitude of $\sigma_{\mu\nu}^{s\tau}$ is much larger than that of
$\sigma_{\mu\nu}^{s0}$ around the resonance.
