Abstract
The direct tunneling (DT) conduction in the low voltages for the n+poly-Si/SiO2/p-Si (100) with a thickness of 2.7_??_3.3nm is examined based on WKB method from a viewpoint of the inelastic scattering in the p-Si(100) substrate considering the influence of the electron effective mass in the n+poly-Si grains. It is shown that these considerations reproduce the measured DT currents in the low voltages.