PACS. 32.80 -Photon interactions with atoms. P ACS. 42.50 -Quantum optics.Abstract. -In this letter we present a theoretical study of the coherent diffraction of three-level atoms from a light field with a polarization gradient (counterpropagating crossed linearly polarized beams) and a static magnetic field applied parallel to the laser propagation direction. We show that for a particular ratio of the laser field intensity and the magnetic-field strength, there occurs a resonance between the Larmor precession of the magnetic alignment and the Rabi oscillations. On resonance the atomic wave function is diffracted by an approximately triangular optical potential which leads to a very efficient coherent splitting of the atomic beam. The proposed configuration is particularly interesting in relation to atom interferometry, when efficient coherent beam splitters for atoms are required.Introduction. -Atom interferometry has a considerable potential both as a technique for precision measurement and as a means to perfonn fundamental tests of our understanding of quantum theory [1]. For many applications the sensitivity of an interferometer is proportional to the area enclosed by the two paths. Consequently, an important consideration in atom interferometry is a large spatial splitting of the atomic wave function. In previous experiments coherent atomic-beam splitters were realized by diffraction from microstructures [2,3] or an optical standing wave [4], ;-:/2 laser pulses [5], stimulated Raman transitions [6] and the optical Stern-Gerlach effect [7].For microstructures the splitting is inversely proportional to the grating period and therefore limited by microfabrication techniques. The momentum distribution produced by coherent diffraction from a standing light wave has an envelope given by a Bessel function distribution. For this reason, standing-wave diffraction is not an efficient technique for producing a coherent splitting into high-transverse-momentum states. In the case of single-photon excitation or stimulated Raman transitions, the maximum momentum kick imparted to the atom per process is limited to one or two photon momenta (flk), respectively. A larger splitting of order 8ftk was achieved using the optical Stern-Gerlach effect [7]. Another proposed method for an effective beam splitting is based on the adiabatic passage between Zeeman sublevels for multilevel atoms [8].In this paper we report on a new approach to coherently split an atomic beam. We consider the diffraction of atoms in a polarization gradient light field (counterpropagating crossed linearly polarized beams) and a static magnetic field applied parallel to the laser propagation direction (fig. la»). For a particular ratio of the laser intensity and magnetic-field strength, one of the eigenstates of the interaction experiences an approximately triangular potential in the transverse direction resulting in a large, clearly two-peaked splitting in momentum space. The total splitting is proportional to the light-and