where Here κ is the dielectric constant, r$_{Δ}$ is the typical hopping length for the states corresponding to the edge of the Coulomb gap while E$_{C}$ is a width of the Coulomb gap. One sees that as a result we have minimum of resistance, It is seen that the value of H$_{min}$ decreases with a temperature decrease irrespectively to the type of the variable range hopping. At the same time for samples corresponding to Mott law the absolute value of resistance in minimum increases with a temperature decrease while for the case of the Coulomb gap hopping it decreases with temperature decrease. Following the same procedure as was applied for 3D case we obtain φ ′ 2 − ¯ h ( φ ′′ + φ $^{′}$/r ) = 2 m ( U ( r ) + | E | ) . (23) Ψ = exp ( − 1 ¯ h ∫ √ 2 m ( U + | E | ) dr ) ( r$_{min}$ rπa 2 ) 1 / 2 . (24) 9 III. NEGATIVE MAGNETORESISTANCE IN 2D. H$_{min}$ = k 2 B, ln ρ ( H$_{min}$ ) ρ (0) = − k 2 4 (22) k = g$_{M}$ E $_{B}$r$_{min}$ r$_{h}$ 2 aα 1 / 2 Mott law k = κ 3 e 6 r 5 / 2 Δ r 1 / 2 h aE 3 $_{C}$2 α 1 / 2 ES law . (21) ln ρ ( H ) ρ (0) = k H B (20) Let us now approach the problem of negative magnetoresistance in the 2D structure where impurity wave functions are quantized in the orthogonal to impurity plane direction. First we will consider the case when we deal only with single occupied or empty impurity centers (as it was done above for 3D case). Let us start with approximation of 2D impurity wave function in the r ≫ a limit. Analogously to previous case we neglect U$_{0}$ ( r ) and introduce function φ as Ψ = ( πa $^{2}$) − 1 / $^{2}$exp( − φ/ ¯ h ). The corresponding WKB equation is In its turn, NMR can be rewritten as Here α is a numerical parameter resulting from he percolation theory; for Mott type hopping α ∼ 400 [1] while for the Coulomb gap hopping different sources give α ∼ 300 and α ∼ 700.