On the splitting of Shubnikov-de Haas oscillations in organic conductors

We propose a new model to explain the splitting of Shubnikov-de Haas oscillations which has been recently observed in one of organic conductors. We shows that the imperfect two dimensionality as well as the electron spin can split the oscillations at high magnetic field. The present model explains also successfully the unexplained observations such as the fact angular oscillations and the angular and field dependence of the splitting.