Using magnetocapacitance data, we directly determine the chemical potential jump in a strongly correlated 2D electron system in silicon when the filling factor traverses the valley gap at ν = 1 and ν = 3. The data yield a valley gap that is strongly enhanced compared to the single-particle value and increases linearly with magnetic field. This result has not been explained by existing theories.PACS numbers: 71.30.+h, 73.40.Qv A two-dimensional (2D) electron gas in (100)-silicon metal-oxide-semiconductor field-effect transistors (MOSFETs) is a unique double-layer electron system with strong interlayer interactions. Indeed, the valley index is identical with the isospin quantum number, and one can therefore try to apply to this system a good deal of recent theoretical work on double-layer electron systems. In a double-layer system with small layer separation compared to the interelectron distance in either layer, strong interlayer correlations are predicted to give rise to the appearance of both novel ground states and novel excitations [1,2]. In quantizing magnetic fields strong enough to fully polarize real electron spins, two cases as determined by the isospin system symmetry are discussed: (i) at finite layer separation the symmetry is U(1) corresponding to an "easy-plane" anisotropy and (ii) at vanishing layer separation the symmetry transforms to SU(2) and the anisotropy disappears. In the first (second) case the lowest energy charge-carrying excitations are merons (skyrmions) that are isospin textures with the charge e/2 (e), where e is the electron charge [1, 2]. There is little doubt that the valley splitting in the 2D electron system in silicon MOSFETs should be of many-body origin at least for lowest odd filling factors because the electron-electron interactions (and correlations) in this system are strong; particularly, in accessible magnetic fields, the Coulomb energy exceeds significantly the cyclotron energy. However, this is the strongly interacting limit in which existing theories are not valid and, therefore, they cannot be directly applied to silicon MOSFETs. The origin of the excitations for the valley splitting is unknown so far.Experimental investigations of the valley splitting were performed largely [3] at high filling factor ν ≥ 9 based on analysis of the beating pattern of Shubnikov-de Haas oscillations in tilted magnetic fields [4,5,6,7]. The gap value, its linear dependence on substrate bias [5], and its insensitivity to parallel magnetic field [8] are consistent with single-particle theoretical considerations for an asymmetric potential well that contains a 2D electron gas [9,10].In this paper, we perform, for the first time, lowtemperature measurements of the chemical potential jump across the valley gap at the lowest filling factors ν = 1 and ν = 3 in a 2D electron system in silicon using a magnetocapacitance technique. The valley splitting is found to exceed strongly the single-particle value, decaying with filling factor. Unexpectedly, the data are best described by a linear inc...