  The Efros-Shklovskii law for the conductivity of granular metals is
interpreted as a result of a variable range cotunneling process. The
cotunneling between distant resonant grains is predominantly elastic at low T
<< T_c, while it is inelastic (i.e., accompanied by creation of electron-hole
pairs on a string of intermediate non-resonant grains) at T > T_c. The
corresponding E-S temperature T_ES in the latter case is slightly
(logarithmically) T-dependent. The magnetoresistance in the two cases is
different: it may be relatively strong and negative at T much below T_c, while
at T>T_c it is suppressed due to inelastic processes which destroy the
interference.
