We have investigated in frame of the quantum transport theory the magnetic quantum oscillations of the longitudinal magnetoresistance in quasi two-dimensional metals for a magnetic field perpendicular to the layers. Giant Shubnikov-de Haas oscillations are found when the cyclotron energy is much larger than the interlayer transfer integral (the two-dimensional limit). In large magnetic fields and at low temperatures, the minima of the magnetoconductivity exhibit a thermally activated behavior in presence of negligibly small chemical potential oscillations, as observed in the organic layered conductor $\beta’'{2}{5}{2}{2}\m athrm{SO}_{3}$. The questions concerning the absence of strong chemical potential oscillations in such compound and the impurity self-energy are discussed.

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