We report measurements and calculations of the spin-polarization, induced by a parallel magnetic field, of interacting, dilute, two-dimensional electron systems confined to GaAs/AlGaAs heterostructures. The results reveal the crucial role the non-zero electron layer thickness plays: it causes a deformation of the energy surface in the presence of a parallel field, leading to enhanced values for the effective mass and g-factor and a non-linear spin-polarization with field.PACS numbers: 71.70.Ej, 73.43.Qt The spin-polarization of an interacting, dilute twodimensional (2D) carrier system has been of interest for decades. It has long been expected that because of Coulomb interaction the product g * m * , which determines the spin susceptibility of the 2D system, increases as the 2D density (n) is lowered and eventually diverges as the system makes a transition to a ferromagnetic state at sufficiently low n [1, 2] (g * and m * are the carrier Landé g-factor and effective mass, respectively). Recently, there has been much renewed interest in this problem, thanks to the availability of highquality dilute 2D systems, and the belief that it may shed light on the controversial issue of a metal-insulator transition in 2D [3]. A technique commonly used to study the spin-polarization is to measure the response of the 2D system to a tilted or parallel magnetic field [4,5,6,7,8,9,10,11]. The results of some of these measurements [8,9,10], however, appear to be at odds with what is theoretically expected [1, 2] for a dilute, interacting 2D system that is otherwise ideal, i.e., has zero layer thickness and is disorder-free. In particular, when g * m * is deduced from parallel magnetic field at which the 2D system becomes fully spin-polarized, then the experimental results for GaAs 2D electrons [8] and holes [9,10] suggest a decreasing value of g * m * with decreasing n, opposite to the theoretical predictions.Here we report a combination of measurements and calculations for the parallel magnetic field-induced spinpolarization of 2D electrons at the GaAs/AlGaAs heterojunction. The results highlight the importance of the finite thickness of the electron layer and the resulting deformation of the energy surface E(k ), where k is the in-plane wave vector, that occurs in the presence of a strong parallel field. This deformation induces an enhancement of both m * and g * and leads to a non-linear spin-polarization in a parallel field. We find that, once the effect of the finite layer thickness and interaction is taken into account, there is reasonable agreement between the experimental data and calculations.We used five samples from three different wafers (A, B, and C). The samples were all modulation-doped GaAs/AlGaAs heterojunctions with n in the range 0.8 to 6.5 × 10 10 cm −2 . Their low-temperature mobility varied depending on the sample and n; at n = 2 × 10 cm −2 , it ranged from about 2 × 10 5 to 2 × 10 6 cm 2 /Vs. Samples were patterned in either van der Pauw or Hall bar shapes, and were fitted with back-or front-gates. To ...