Phonon-assisted resonant magneto-tunneling has been considered within
the coherent tunneling model. The magneto-tunneling case is particular
ly interesting because the effective electron-phonon coupling increase
s with the increasing magnetic field as g(eff)(2) proportional to B-et
a, where eta = 1/2 for the LO-phonon coupling and 1 < eta < 3/2 in the
case of deformational acoustical phonons. Under the magneto-LO-phonon
resonance condition, the mixing of tunneling channels leads in the ca
se of phonon emission to a sharp splitting of the transmission peak, t
he splitting beeing proportional to g(eff). A smooth smearing of the p
eak is on the contrary smn in the case of incoherent phonon absorption
processes. For the acoustical deformational interaction, we focus on
the coupling to non-equilibrium phonons. It is shown that de-current p
rofile is very sensitive to the presence of non-equilibrium phonons, a
s well as to their frequency distribution. In particular, we believe t
hat the resonant magneto-tunneling device can be useful for detection
and spectroscopy of the phonons and electron-phonon interactions.