  We develop a theory of the low-temperature charge transfer between a
superconductor and a hopping insulator. We show that the charge transfer is
governed by the coherent two-electron -- Cooper pair conversion process, time
reversal reflection, where electrons tunnel into superconductor from the
localized states in the hopping insulator located near the interface, and
calculate the corresponding interface resistance. This process is an analog to
conventional Andreev reflection process. We show that the time reversal
interface resistance is accessible experimentally, and that in mesoscopic
structures it can exceed the bulk hopping resistance.
