The role of different charge transport mechanisms in Si=SiO 2 structures has been studied. A theoretical model based on the Transfer Hamiltonian Formalism has been developed to explain experimental current trends in terms of three different elastic tunneling processes: (1) trap assisted tunneling; (2) transport through an intermediate quantum dot; and (3) direct tunneling between leads. In general, at low fields carrier transport is dominated by the quantum dots whereas, for moderate and high fields, transport through deep traps inherent to the SiO 2 is the most relevant process. Besides, current trends in Si=SiO 2 superlattice structure have been properly reproduced.