We propose a beam splitter for atomic de Broglie waves combining atomi
c reflection from an evanescent laser wave with induced transitions be
tween ground-state sublevels in a homogeneous magnetic field. An inela
stic change of Zeeman energy during the reflection results in an angul
ar separation of the outgoing partial beams. By choosing suitable rela
tive phases between the polarization components of the evanescent wave
, a two-channel beam splitter with an adjustable splitting ratio can b
e realized.