We study the geometrical commensurability oscillations imposed onto the resistivity of 2D electrons in a perpendicular magnetic field by a propagating surface acoustic wave (SAW). We show that, for ω < ωc, this effect is composed of an anisotropic dynamical classical contribution increasing the resistivity and the non-equilibrium quantum contribution isotropically decreasing resistivity, and we predict the appearance of zero-resistance states associated with geometrical commensurability at large SAW amplitude. We also describe how the commensurability oscillations modulate the resonances in the SAW-induced resistivity at multiples of the cyclotron frequency.High-mobility two-dimensional electron gases (2DEGs) display interesting effects under intense microwave irradiation [1,2,3,4,5,6,7] or the influence of surface acoustic waves in the microwave frequency range [8,9]. One class of effects is induced magneto-oscillations that originate from the geometric commensurability between the cyclotron radius R c and the period 2π/q of spatially periodic perturbations [10], which has been observed in statically modulated 2D systems [11,12,13]. This effect was recently studied in the attenuation and renormalization of surface acoustic wave (SAW) velocity due to interactions with electrons [9,14] and in the drag effect [14]. For a spatially periodic propagating field of the SAW, the commensurability effect can also be viewed as the resonant SAW interaction with collective excitations of 2D electrons at finite wavenumbers [9,15], enabling one to excite modes otherwise forbidden by Kohn's theorem [16].In this Letter, we study the non-linear dynamical effect in which SAWs induce changes in the magneto-resistivity of a high quality electron gas in the regime of classically strong magnetic fields, ω c τ ≫ 1 and high temperatures k B T ≫ ω c . We show that the resistivity changes reflect both frequency and geometrical resonances in the surface acoustic wave attenuation and are formed from two competing contributions.The first contribution originates from the SAWinduced guiding center drift of the cyclotron orbits -a purely classical effect. For a SAW with frequency ω, and wavenumber q, propagating in the x direction with speed s = ω/q, there is an anisotropic increase in the resistivity ρ xx (at high fields ω c τ ≫ 1, this is equivalent to an increase of conductivity in the transverse direction σ yy ), which oscillates as a function of inverse magnetic field when the Fermi velocity v F ≫ s. We show that at ω ω c the resistivity change displays resonances at multiples of the cyclotron frequency ω ≈ N ω c .The second contribution arises from the modulation of the electron density of states (DOS),γ(ǫ) = [1 − Γ cos (2πǫ/ ω c )] γ (where γ = m/π 2 ), and consequently, from the energy dependence of the nonequilibrium population of excited electron states caused by Landau level quantization. We follow the idea proposed in Ref.[6] to explain the formation of zeroresistance states [1, 2, 4] under microwave irradiation with ω ω c . We show...