Cyclotron resonance of two-dimensional electrons is studied for a high-mobility Si/SiGe quantum well in the presence of an in-plane magnetic field, which induces spin polarization. The relaxation time τCR shows a negative in-plane magnetic field dependence, which is similar to that of the transport scattering time τt obtained from dc resistivity. The resonance magnetic field shows an unexpected negative shift with increasing in-plane magnetic field. PACS numbers: 71.30.+h, 76.40.+b, 73.40.Lq Low-density and strongly correlated two-dimensional (2D) systems have attracted much attention. 1-3 Metallic temperature dependence of resistivity ρ(T ) has been observed in 2D systems where a Wigner-Seitz radius r s is much larger than unity. Extensive experimental and theoretical studies have been carried out, as this metallic behavior contradicts the scaling theory of localization in two dimensions. 4 However, the origin of the metallic behavior remains unclear and controversial.Another intriguing feature of low density 2D systems is a dramatic response to a magnetic field parallel to the 2D plane. Strong positive magnetoresistance has been reported for various 2D carrier systems such as Si-metal oxide semiconductor field effect transistors (MOSFETs), 5,6 n-Si quantum wells (QWs), 7-9 p-GaAs/AlGaAs, 10,11 n-GaAs/AlGaAs heterojunctions, 12,13 n-AlAs, 14,15 p-GaAs, 16 and p-SiGe QWs. 17 It is related to the spin polarization P since an in-plane magnetic field B does not couple to the 2D motion of carriers. 6 The positive dependence of ρ on P is also a subject of discussion.Recently, Masutomi et al. have performed cyclotron resonance (CR) measurements on high-mobility Si 2D electron systems (2DESs). 18 The relaxation time τ CR , obtained from the linewidth, was found to be comparable to the transport scattering time τ t . It increases with decreasing temperature in a fashion similar to τ t . The results indicate that the scattering time has the metallic T dependence over a wide frequency range. In this work, we study τ CR in the presence of an in-plane magnetic field. It decreases as B increases. The B dependence is also similar to that of τ t , which corresponds to the positive magnetoresistance.The sample was fabricated from the same wafer as the one studied in Ref. 18. It is a Si/SiGe heterostructure with a 20-nm-thick strained Si QW sandwiched between relaxed Si 0.8 Ge 0.2 layers. 19 The electrons are provided by a Sb-δ-doped layer 20 nm above the channel. The 2D electron concentration N s was adjusted to 1.13 ×10 15 m −2 at 20 K with bias voltage V BG = −5.5 V of a p-type Si(001) substrate 2.1 µm below the channel. A two-axis vector magnet system was used to apply inde-pendently B and the perpendicular magnetic field B ⊥ for CR measurements. Instead of using a bolometer, 18 we observe electron heating in the 2DES under excitation at 100 GHz. A Hall bar sample, whose channel width is 200 µm, was mounted inside an oversized waveguide with an 8-mm bore inserted into a liquid-helium cryostat. Figure 1 shows B dependence o...