The Fowler-Nordheim carrier tunneling slope constants for electron and hole conduction through MOS devices fabricated on silicon substrate can be utilized to determine the conduction and valence band offsets, carrier effective masses in the SiO 2 and its unknown bandgap, independent of photoemission spectroscopic measurements of band offsets on SiO 2 /Si samples. The slope constants can be obtained from the electron and hole tunneling currents versus oxide voltage characteristics on a pair of n-MOS and p-MOS devices in accumulation. This characterization technique called BOEMDET, can be applied to other insulating materials grown or deposited on silicon, such as jet vapor deposited (JVD) nitride, HfSiON, SiO x N y , AlN, BN, high-K oxides, and transparent conducting oxides (TCO).