In Kohn-Sham density functional theory, only the highest occupied eige
nvalue has a rigorous physical meaning, viz., it is the negative of th
e lowest ionization energy. Here, we demonstrate that for finite syste
ms, the unoccupied true Kohn-Sham eigenvalues las opposed to the those
obtained from the commonly used approximate density functionals) are
also meaningful in that good approximations to excitation energies can
be obtained from them. We argue that the explanation for this observe
d behavior is that, at large distances, the Kohn-Sham orbitals and the
quasiparticle amplitudes satisfy the same equation to order 1/r(4). (
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