Applying the resolvent superoperator method to the exact expression of the conductivity tensor, a theory for interband magneto optical absorption is presented for an interacting electron-phonon system .. A self-consistent equation for interband self-energy is explicitly obtained as a function of temperature, magnetic field strengths, and an incident photon frequency for direct interband transitions between the valence-and conduction-Landau subbands of direct-band-gap semiconductors. In a weak coupling and a strong field limits, our result reduces to that of Choi and Chung. § 1. Introduction A wealth of phenomena not found in an electron gas are seen in the optical spectra of solids. The shape of the line and/or the linewidth and shift of absorption peaks and their dependence on temperature and magnetic field strengths, depends sensitively on the detailed nature of scattering mechanisms for charge carriers as well as the band structure of solids. Many experimental I )-5) as well as theoretical 6)-20)studies on these topics have been reported. But most of the work on the lineshape studies has been focused on intraband transitions, especially on cyclotron resonance,6)-12) and the effect of scattering associated with interband transitions has been paid less attention. 13 ) In the .preceding paper l8 ) (referred to as 1), Suzuki and Dunn developed a general method of evaluation of dynamic conductivity of a strongly interacting electron-phonon system, starting from a current correlation integral formula. 23 ),24) This theory based on the resolvent superoperator formalism is independent of the representation of one-electron states. Therefore it can be applied to the system of free as well as Bloch electrons interacting with phonons subject to a static magnetic field. The effect of thermal disorder (phonons) on one-electron optical properties is systematically taken into account through a self-energy (collision) superoperator in the conductivity tensor, and the gain-loss structure appearing in the quantum Boltzmann transport equation is thereby built-in automatically.The purpose of this paper is to present a quantum theory of interband magnetooptical absorption lineshape due to an electron-phonon interaction. Here we apply the theory developed in I for the case where the electron states are expressed in terms of Bloch states, and the effects of coherent or incoherent scattering of Bloch electrons by phonons in the interband magneto optical absorption lineshape will be considered. In our formulation, we shall adopt a parabolic two-band model as an example, in which the maximum in the valence ,band occurs at the same point in k space as the minimum in the conduction band. In the presence of magnetic fields, the conduction and valence bands, which are assumed to be parabolic in the vicinity of the band extrema, are further split into Landau subbands. We assume an isotropic effective mass for the carriers in the vicinity of the band extrema, and neglect the