We present a simple, analytic, and fully quantum theory of high-harmon
ic generation by low-frequency laser fields. The theory recovers the c
lassical interpretation of Kulander et al. in [Proceedings of the SILA
P III Workshop, edited by B. Piraux (Plenum, New York, 1993)] and Cork
um [Phys. Rev. Lett. 71, 1994 (1993)] and clearly explains why the sin
gle-atom harmonic-generation spectra fall off at an energy approximate
ly equal to the ionization energy plus about three times the oscillati
on energy of a free electron in the field. The theory is valid for arb
itrary atomic potentials and can be generalized to describe laser fiel
ds of arbitrary ellipticity and spectrum. We discuss the role of atomi
c dipole matrix elements, electron rescattering processes, and of depl
etion of the ground state. We present the exact quantum-mechanical for
mula for the harmonic cutoff that differs from the phenomenological la
w I(p) + 3.17U(p) where I(p) is the atomic ionization potential and U(
p) is the ponderomotive energy, due to the account for quantum tunneli
ng and diffusion effects.