We have developed a quantitative theory of resonant tunneling of magnetic f
lux between discrete macroscopically distinct quantum states in superconduc
ting quantum interference device systems. The theory is based on the standa
rd density-matrix approach. Its elements include the discussion of the two
different relaxation mechanisms that exist for the double-well potential, a
nd description of the "photon-assisted" tunneling driven by external rf rad
iation. It is shown that in the case of coherent flux dynamics, rf radiatio
n should lead to splitting of the peaks of resonant flux tunneling, indicat
ing that the resonant tunneling is a convenient tool for studying macroscop
ic quantum coherence of flux.