The absorption coefficient for surface acoustic waves in a piezoelectric insulator in contact with a GaAs/AlGaAs heterostructure (with two-dimensional electron mobility µ = 1.3 × 10 5 cm 2 /V · s) at T =4.2K) via a small gap has been investigated experimentally as a function of the frequency of the wave, the width of the vacuum gap, the magnetic field, and the temperature. The magnetic field and frequency dependencies of the high-frequency conductivity (in the region 30-210 MHz) are calculated and analyzed. The experimental results can be explained if it assumed that there exists a fluctuation potential in which current carrier localization occurs. The absorption of the surface acoustic waves in an interaction with two-dimensional electrons localized in the energy "tails" of Landau levels is discussed.