Peaks in the magnetoresistivity of the layered superconductor κ-(BEDT-TTF)2Cu(NCS)2, measured in fields ≤ 45 T applied within the layers, show that the Fermi surface is extended in the interlayer direction and enable the interlayer transfer integral (t ⊥ ≈ 0.04 meV) to be deduced. However, the quasiparticle scattering rate τ −1 is such thath/τ ∼ 6t ⊥ , implying that κ-(BEDT-TTF)2Cu(NCS)2 meets the criterion used to identify interlayer incoherence. The applicability of this criterion to anisotropic materials is thus shown to be questionable.PACS numbers: 74.70. Kn, 78.20.Ls, 71.20.Rv Many correlated-electron systems which are of fundamental interest have very anisotropic electronic bandstructure. Examples include the "high-T c " cuprates [1,2], layered ruthenates [3], and crystalline organic metals [2,4]. Such systems may be described by a tightbinding Hamiltonian in which the ratio of the interlayer transfer integral t ⊥ to the average intralayer transfer integral t || is ≪ 1 [2,4,5]. The inequalityh/τ > t ⊥ [6] where τ −1 is the quasiparticle scattering rate [1, 2, 5], frequently applies to such systems, suggesting that the quasiparticles scatter more frequently than they tunnel between layers. The question has thus arisen as to whether the interlayer charge transfer is coherent or incoherent, i.e. whether or not the Fermi surface (FS) extends in the interlayer direction [2,4,5]. In this paper we have used magnetoresistance data to estimate the interlayer transfer integral in the highly anisotropic organic superconductor κ-(BEDT-TTF) 2 Cu(NCS) 2 . We find that the material obeys the inequalityh/τ > t ⊥ ; moreover, mean-free path in the interlayer direction is < ∼ 20% of the unit-cell height. Nevertheless, our data demonstrate a FS which is extended in the interlayer direction.κ-(BEDT-TTF) 2 Cu(NCS) 2 was selected for our experiments because it is perhaps the most thoroughly characterised quasi-two-dimensional (Q2D) conductor [4]. In contrast to the cuprates, the FS topology is well known from Shubnikov-de Haas (SdH) and de Haas-van Alphen (dHvA) studies [4] and from angle-dependent magnetoresistance oscillation (AMRO) [8] and millimetre-wave (MMW) experiments [9]; it consists of a pair of quasione-dimensional (Q1D) electron sheets plus a Q2D hole pocket (see Fig. 1a [10, 11]). The κ-phase BEDT-TTF salts are considered to be leading contenders for interlayer incoherence [5], and optical data may be interpreted as consistent with this suggestion [12]. Moreover, models for unconventional superconductivity in κ-phase BEDT-TTF salts invoke the nesting properties of the FS [11,13,14]; the degree of nesting might depend on whether the FS is a 2D or 3D entity (see [4], Section 3.5). Experimental tests for coherence in κ-(BEDT-TTF) 2 Cu(NCS) 2 are thus far deemed to be inconclusive [5]; e.g. semiclassical models can reproduce AMRO [8] and MMW data [9] equally well when the interlayer transport is coherent or "weakly coherent" [5].To examine how interlayer coherence might be detected, we use a tight-binding dispersio...