By　employing　non-equilibrium　Green＇s　function　method,　the　mesoscopic　Fano　effect　modulated　by　Rashba　spin-orbit　(SO)　coupling　and　external　magnetic　field　has　been　elucidated　for　electron　transport　through　a　hybrid　system　composed　of　a　quantum　dot　(QD)　and　an　Aharonov-Bohm　(AB)　ring.　The　results　show　that　the　orientation　of　the　Fano　line　shape　is　modulated　by　the　Rashba　spin-orbit　interaction　k(R)L　variation,　which　reveals　that　the　Fano　parameter　q　will　be　extended　to　a　complex　number,　although　the　system　maintains　time-reversal　symmetry　(TRS)　under　the　Rashba　SO　interaction.　Furthermore,　it　is　shown　that　the　modulation　of　the　external　magnetic　field,　which　is　applied　not　only　inside　the　frame,　but　also　on　the　QD,　leads　to　the　Fano　resonance　split　due　to　Zeeman　effect,　which　indicates　that　the　hybrid　is　an　ideal　candidate　for　the　spin　readout　device.　(C)　2007　Elsevier　B.V　All　rights　reserved.