A systematic theoretical investigation of microwave absorption of 2-dimensi
onal electron systems above a thin helium film in the presence of a cyclotr
on resonance magnetic field is presented. To explain the measured data, a t
wo-fraction structure of the electron system is introduced. One component c
orresponds to the free electron motion, the second one takes into account e
lectron localization near the potential minimum caused by the roughness of
the substrate. Within this model the general dependence of microwave absorp
tion becomes understandable. The details of the observed cyclotron resonanc
e line-shift are discussed.