The resistivities of the dilute, strongly-interacting 2D electron systems in the insulating phase of a silicon MOSFET are the same for unpolarized electrons in the absence of magnetic field and for electrons that are fully spin polarized by the presence of an in-plane magnetic field. In both cases the resistivity obeys Efros-Shklovskii variable range hopping ρ(T ) = ρ0exp[(TES/T ) 1/2 ], with TES and 1/ρ0 mapping onto each other if one applies a shift of the critical density nc reported earlier.With and withoug magnetic field, the parameters TES and 1/ρ0 = σ0 exhibit scaling consistent with critical behavior approaching a metal-insulator transition.PACS numbers: 71.30.+h, 72.20.Ee, 64.60.FTwo-dimensional (2D) electron systems realized in semiconductor heterostructures and on the surface of doped semiconductor devices such as silicon MOSFETs have been intensively studied for more than half a century [1]. Significant advances in fabrication techniques in recent years have yielded samples with greatly increased electron mobility thereby allowing access to lower electron densities, a regime where the energy of interactions between the electrons is dominant and substantially larger than their kinetic energy. Rather than exhibiting a resistivity that increases logarithmically toward infinity as the temperature is reduced [2] as expected within the theory of localization [3], the resistivity of these stronglyinteracting dilute 2D electron systems displays metalliclike behavior at low temperatures and insulating behavior as the electron density is reduced below a materialdependent critical electron density n c (see references [4-6] for reviews). The apparent metal-insulator transition and metallic phase observed in high-mobility, strongly interacting 2D electron systems is widely regarded as one of the most important unresolved problems in condensed matter physics.Exceptionally large magnetoresistances have been reported in response to in-plane magnetic field in the vicinity of the critical electron density, n c . For electron densities n s > n c on the just-metallic side of the transition, increasing the parallel magnetic field causes the resistivity to increase by several orders of magnitude at low temperatures and reach saturation at a density-dependent field B sat ; for B > B sat the temperature dependence of the resistivity is that of an insulator. Measurements have confirmed that the saturation of the sample resistivity corresponds to full spin polarization [7,8]. Since the parallel magnetic field does not couple to the orbital motion of electrons in sufficiently thin 2D systems, this suggests an important role for the electron spins.The magnetoresistance has been thoroughly investigated on the metallic side of the transition, while considerably less information has been gathered in the insulating phase. In order to better understand the effect of spin, we embarked on a detailed comparison of the resistivity of the insulating state arrived at by: (1) reducing the electron density below the critical density n c in ...