The attenuation of sound waves in layered conductors with quasi-two di
mensional electron energy spectrum was investigated in a magnetic held
, when the radius of the electron orbit is much smaller than free path
length but at the same time, it is much larger than the wavelength of
the sound. The field being orthogonal to the wave vector of the sound
. At certain values of the magnetic field applied orthogonal to the wa
ve vector acoustic transparency along the layers occurs. The role of t
he Fermi-liquid interaction of the conduction electrons in the magneto
acoustic resonance, specific for quasi-two-dimensional conductors, is
considered.