In theories of electron tunneling between metallic layers, one fundamental
question remains: which is the relevant density of states which determines
the tunnel current through the barrier? In this letter, the influence of el
ectron scattering at the metal/oxide interface in magnetic tunnel junctions
on the tunnel current is addressed from a theoretical point of view. Two c
ontributions to the tunnel current and to the magnetoresistance of these ju
nctions are obtained: one from specular transmission through the barrier wh
ich is related to the one-dimensional density of states next to the metal/o
xide interface, the other hom tunneling assisted by interfacial scattering
which depends bath on the one-dimensional and three-dimensional density of
states. The effect of spin-flip scattering on the impurities is discussed a
s well.