We analyzed the spin-dependent conductivity in the system of paramagnetic quantum dots embedded in semi-insulating matrix, which is due to bound magnetic polaron (BMP) inter-dot hopping. If such a system is characterized by wide distributions of the “bare” electron energies and BMP shifts, variable-range and variable-polaron-barrier hopping can be observed at low temperaturesT. It results in the giant magnetoresistance,ρ(H, T ) governed by a non-activation law, lnρ /α [T
0(H) drops with magnetic field,H. Depending on the conditions, parameters of the material, and the dimensionality of the system, the exponent 0.25 < p < 0.75. This type ofT -dependence has been observed in GaMnAs and MnGe magnetic semiconductors.