We provide a possible theoretical explanation for the recently observed giant
positive magnetoresistance in high mobility low density {\it quasi}-two
dimensional electron and hole systems. Our explanation is based on the strong
coupling of the parallel field to the {\it orbital} motion arising from the
{\it finite} layer thickness and the large Fermi wavelength of the {\it
quasi}-two dimensional system at low carrier densities.Comment: 4 pages with 4 figures. Accepted for Publication in Physical Review
Letter