Not yet reviewed by Pith; the record is open.

We present a spin-boson theory for magnetotransport in organic semiconducting materials, on the basis of a coupling between charge carriers' spin and a local bosonic environment, which is shown to be an irreducible ingredient in understanding of the anomalous organic magnetoresistance (OMR). Among those composing this environment triplet-excitons play a basic role. The incoherent hopping rate between molecules is calculated to give out the fundamental behavior of OMR. The underlying mechanism is revealed from the calculation of entanglement, represented by the von Neumann entropy, between the carrier's spin and bosons. We also obtain the dependence of OMR on the bias voltage, the spin-boson coupling, and the boson frequency. The results obtained from the theory are in good agreement with experiments.