Dynamical tunneling between symmetry related invariant tori is studied in t
he near-integrable regime. Using the kicked Harper model as an illustration
, we show that the exponential decay of the wave functions in the classical
ly forbidden region is modified due to coupling processes that are mediated
by classical resonances. This mechanism leads to a substantial deviation o
f the splitting between quasidegenerate eigenvalues from the purely exponen
tial decrease with 1/(h) over bar obtained for the integrable system. A sim
ple semiclassical framework, which takes into account the effect of the res
onance substructure on the invariant tori, allows one to quantitatively rep
roduce the behavior of the eigenvalue splittings.