Interlayer magnetatransport of multilayer systems has been generally studied. In multilayer systems with weak interlayer coupling, interlayer conduction is mainly dominated by single tunneling process between neighboring layers. The selection rule and probability of single interlayer tunneling are controlled by orientation and strength of magnetic fields. This tunneling model gives the most general explanation of most of the magnetoresistance angular effects observed in Q2D or Q1D layered conductors. The existence of the Fermi surface is not necessary for appearance of them. This model can also be applied to the modified angular effects under strong electric fields. (C) 2002 Published by Elsevier Science B.V.