The tunneling current between superconductors through the b?rrier with paramagnetic impurities is calculated on the Anderson-Appelbaum model. In order to investigate how the Kondo effect influences the tunneling current of single particle excitations and Josephson current, we calculate the tunneling current, on the basis of a perturbational treatment for the scattering of electrons by paramagnetic impurities. Then we examine the possible effects of the localized excited states in the energy gap on these tunneling currents, assuming that paramagnetic impurIties in the insulating barrier are classical spins.On the other hand 12 is characteristic of superconductors and cannot be seen in normal metals. How the Kondo effect manifests itself in II and 12 is our main concern in~~ 3 and 4. The effects of the existence of the localized excited states in the energy gap are treated in the classical limit of magnetic impurities in ~ 5. Summary 1S given in ~ 6. ~ 2. Forl1HlilationWe will consider a junction which consists of BCS superconductors, land r, and the insulating barrier which includes paramagnetic impurities. We assume' that impurities in the barrier are randomly distributed in space, the interaction between them is negligibly small and a bias voltage 17 is applied betvveen the superconductors land r. These situations are visualized in Fig. 1. For simplicity *) After this paper was written, there appeared a preprint by F. Takano and S. Matayoshi, which also discusses the existence of the localized excited states in the energy gap.

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