We consider the effect of electron correlations on tunneling from a 2D electron layer in a magnetic field parallel to the layer. A tunneling electron can exchange its momentum with other electrons, which leads to an exponential increase of the tunneling rate compared to the single-electron approximation. The effect depends on the interrelation between the dynamics of tunneling and momentum exchange. The results explain and provide a no parameter fit to the data on electrons on helium. We also discuss tunneling in semiconductor heterostructures.PACS numbers: 73.40. Gk, 73.50.Jt Low density two-dimensional electron systems (2DES) in semiconductor heterostructures and on liquid helium are among the most ideal many-electron systems. Such systems display strong effects of the electron-electron interaction, including those specifically related to electron correlations [1,2]. They show up dramatically in various unusual transport properties. One of the most broadly used techniques for investigating many-electron effects is tunneling [3], a recent example being the observation [4] of the giant increase of interlayer tunneling in doublelayer heterostructures, apparently related to the onset of interlayer correlations.For electrons on helium, an exponentially strong deviation from the single-electron rate of tunneling transverse to a magnetic field has been known experimentally since 1993 [5], but remained unexplained. Such a field couples the tunneling motion away from the 2DES to the in-plane degrees of freedom. The effect of the field and the role of electron correlations cannot be described by a simple phenomenological tunneling Hamiltonian.In this paper we provide a theory of tunneling from a correlated 2DES in a magnetic field B parallel to the electron layer. We show, using the model of a Wigner crystal (WC), that the tunneling is affected by the interelectron momentum exchange and its dynamics, which is largely determined by short-range order. We discuss tunneling from 2DES on helium and in single quantum well heterostructures. The results explain and give a no parameter fit to the experimental data [5], see Fig. 1. They suggest new types of experiments which involve tunneling through broad barriers and will be sensitive to short-range order in a 2DES.Electron correlations change the tunneling rate by effectively decreasing the single-electron magnetic barrier. This barrier emerges because, when an electron tunnels from the layer (in the z-direction), it acquires an in-plane Hall velocity v H = ω c z in the B ×ẑ direction and the corresponding in-plane kinetic energy mω 2 c z 2 /2, where ω c = eB/mc is the cyclotron frequency. Respectively, the energy for motion along the z-axis is decreased, or the tunneling barrier is increased by mω 2 c z 2 /2. In a correlated 2DES, the tunneling electron exchanges its Hall momentum with other electrons, thus decreasing the energy loss [6]. This is somewhat similar to the Mössbauer effect where the momentum of a gamma quantum is given to the crystal as a whole [7]. In our ca...