We develop a quantum mechanical scattering theory for electrons which
tunnel out of (or into) the tip of a scanning tunneling microscope. Th
e method is based on propagators (or Green functions) for quasistation
ary scattering with the tip being an electron source (or sink). The re
sults for the tunneling current generalize the Tersoff-Hamann approach
of scanning tunneling microscopy. In contrast to previous calculation
s the present theory relates the tunneling current to the potential di
stribution of the sample. Expressions for the corrugation are availabl
e through a simple perturbation expansion scheme. Analytical model cal
culations are presented and compared with existing results.