  It is shown that in rather strong magnetic field the interlayer electron
conductivity is exponentially damped by the Coulomb barrier arising from the
formation of polaron around each localized electron state. The theoretical
model is developed to describe this effect, and the calculation of the
temperature and field dependence of interlayer magnetoresistance is performed.
The results obtained agree well with the experimental data in GaAs/AlGaAs
heterostructures and in strongly anisotropic organic metals. The proposed
theory allows to use the experiments on interlayer magnetoresistance to
investigate the electron states, localized by magnetic field and disorder.
