The $g$-factor anisotropy of the heavy quasiparticles in the hidden order state of URu$_2$Si$_2$ has been determined from the superconducting upper critical field and microscopically from Shubnikov-de Haas (SdH) oscillations. We present a detailed analysis of the $g$-factor for the $alpha$, $beta$ and $gamma$ Fermi-surface pockets. Our results suggest a strong $g$-factor anisotropy between the $c$ axis and the basal plane for all observed Fermi surface pockets. The observed anisotropy of the $g$-factor from the quantum oscillations is in good agreement with the anisotropy of the superconducting upper critical field at low temperatures, which is strongly limited by the paramagnetic pair breaking along the easy magnetization axis $c$. However, the anisotropy of the initial slope of the upper critical field near $T_c$ cannot be explained by the anisotropy of the effective masses and Fermi velocities derived from quantum oscillations.
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