  We study a small spin-degenerate quantum dot with even number of electrons,
weakly connected by point contacts to the metallic electrodes, and subject to
an external magnetic field. If the Zeeman energy B is equal to the
single-particle level spacing $\Delta $ in the dot, the ground state of the dot
becomes doubly degenerate, and the system exhibits Kondo effect, despite the
fact that B exceeds by far the Kondo temperature $T_{K}$. A possible
realization of this in tunneling experiments is discussed.
