The existing theory of the resonant tunneling phenomena in double-barr
ier structures takes into account the energy quantization in the well
confined between the barriers only. In real tunneling structures there
is another well, i.e., the accumulation well in tile spacer region se
parating the highly doped region and the double-barrier structure. In
the present paper tile transmission coefficient for double-barrier str
uctures with an accumulation layer as a function of applied voltage ha
s been derived. The experimentally observed oscillations of the tunnel
ing current can be explained by the obtained quantization of the energ
y spectrum in tile accumulation well.