The review of magnetic breakdown (MB) theory taking into account the s
pin degrees of freedom of the conduction electrons is given. For this
case the conduction electron spectrum is analyzed into regions of anom
alous rapprochement of different bands trajectories. The main dynamica
l characteristic of MB - the s-matrix - is derived. It is shown that t
he spin-orbital interaction leads to the appearance of the MB probabil
ity with spin flip. The main statements of the coherent MB theory are
generalized and are analyzed for simple models. The MB-spectrum of con
duction electrons is investigated. The reviewed theory is applied to t
he galvanomagnetic phenomenon, to the de Haas-van Alphen effect, and t
o the conduction electron spin resonance.