The theory of magnetoresistance in three-dimensional disordered systems for
mulated by Kawabata is discussed. The final form of the formula for the mag
netoconductivity which is commonly used for fitting to the experiment has b
een proven to be incorrect and its agreement with experiment rather acciden
tal. A revision of the theory of magnetoresistance is suggested. (C) 2000 E
lsevier Science B.V. All rights reserved.