We theoretically investigate magnetoresistance (MR) in the extreme quantum limit (EQL), where the kinetic energy becomes significantly smaller than the cyclotron energy, using the Kubo formula with Green’s functions and the -matrix approximation. We uncover a magnetic-field-induced crossover in the scattering rate: in the Born regime and in the unitarity limit. This crossover gives rise to distinct MR behaviors in the EQL, characterized by linear transverse MR () and negative longitudinal MR (). This dichotomy implies insulating behavior when the magnetic field is perpendicular to the current, and metallic behavior when it is parallel. In the unitarity limit, we further derive a universal relation that enables direct experimental determination of the impurity density from and . Our results establish a quantum–classical correspondence that remains valid even in the EQL, provided that the field dependences of the scattering rate and quantum corrections are properly incorporated.

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