We report the first observation of resonant tunneling of a system between two macroscopically distinct states: energy levels in different Auxoid wells of a weakly damped superconducting quantum interference device which differ in mean current by approximately 6 p, A. Near 50 mK, the tunneling rate I (4,) from the metastable well vs applied Ilux &9, is found to exhibit a series of local maxima where the levels (spaced by =1.9 K) in the two wells cross. The positions of these maxima agree well with the level crossings calculated using independently determined system parameters. PACS numbers: 74.50.+r, 73.40.Gk Throughout the history of quantum mechanics, there have been a series of paradoxes resulting from attempts to reconcile the description of nature at the microscopic level with everyday observations of macroscopic objects. While many explanations have been proposed, the dilemma remains in the minds of many [1,2]. It is of some interest then to try to observe quantum effects, familiar in the microscopic world, in variables describing macroscopically distinct states. Josephson junctions, along with the superconducting quantum interference device (SQUID), have proven to be excellent systems for such investigations. The IIux 4 linking the SQUID (or the phase difference across a current biased junction) describes the collective motion of a macroscopic number of particles and yet manifests quantum behavior at accessible temperatures. Further, it is possible to characterize these systems very well, permitting quantitative comparison with theory. Tunneling of these macroscopic variables to the continuum (MQT) [3 -7] has been widely studied and generally found to be in excellent agreement with theory. Level quantization within a well has been observed [8], again agreeing with theory [9,10]. However, answers to more fundamental questions (including macroscopic quantum coherence [1]) require measurements of the behavior of systems involving transitions between macroscopically distinct, discrete final and initial states. Extensive theoretical analysis of such transitions has been done using the two state approximation to the SQUID [11,12].These predict that, under conditions of low damping and temperature, 4 should display the quantum interference behavior familiar for microscopic systems. The limited experimental work on such systems has tended to confirm these predictions in the higher damping regime where evidence for discrete final states is indirect [13]. Recently reported results on magnetic systems have been interpreted in terms of macroscopic quantum behavior [14]. However, there is currently substantial controversy as to the interpretation of the results that, it is argued, differ markedly from theory [15]. In this Letter, we report the observation of resonances in the tunneling rate of the fiux between two macroscopically distinct Iluxoid wells of a SQUID when the ground state of the upper well is aligned with an excited state in the lower well. We refer to this phenomenon, in which the quantized final and in...