By using an appropriate coordinate transform we have calculated the intersu
bband optical absorption in the single square well under a tilted magnetic
field. In this study the dependence of the intersubband transitions on the
magnetic field strength and the direction of the magnetic field (tilt angle
) is discussed. We show that intersubband optical absorption is sensitive t
o the tilt angle. This behaviour in the intersubband optical absorption giv
es a new degree of freedom in regions of interest device applications. (C)
2000 Academic Press.