Abstract
The electronic structure of subbands and the inter-subband optical absorption spectrum are calculated in an n-channel accumulation layer on the Si (100) surface in strong magnetic fields applied parallel to the surface. The exchange and correlation effect is taken into account in an approximation scheme based on the density functional formulation. The peak energy of the absorption is shifted to the high energy side almost linearly with the magnetic field. The amount of the shift increases with the electron concentration mainly due to the depolarization field effect. The results agree with experimental results both qualitatively and quantitatively.