This proposal describes research on confined electron systems using optical measurements in the highest magnetic fields and lowest temperatures available at the National Magnet Lab. The research involves a collaboration with crystal growth experts at AT&T Bell Labs. High-quality GaAs structure with quantum wells and other confined geometries will be investigated in magnetic fields to 69 T and temperatures as low as 0.03 K. Phenomena being investigated include Wigner crystalline solids, the fractional quantum Hall effect, metal-insulator transition and excitations of coupled Landau-intersubband levels. The materials will be investigated with inelastic light scattering and emission spectroscopy.