Measurements of Kondo and spin splitting in single-electron transistors

We measure the spin splitting in a magnetic field $B$ of localized states in single-electron transistors using a new method, inelastic spin-flip cotunneling. Because it involves only internal excitations, this technique gives the most precise value of the Zeeman energy $\Delta = \ZeemanE$. In the same devices we also measure the splitting with $B$ of the Kondo peak in differential conductance. The Kondo splitting appears only above a threshold field as predicted by theory. However, the magnitude of the Kondo splitting at high fields exceeds $2 \ZeemanE$ in disagreement with theory.