The conduction band and valence band electron tunneling currents in ultra-thin SiO2 films at the transition from direct to Fowler-Nordheim tunneling regimes are studied. The slopes of the current voltage characteristics agree well with the simulations performed. The Stress-Induced Leakage Current (SILC) behavior is quite similar for both conduction and valence band currents even if the amplitude of the valence band SILC is much lower. We show that a linear dependence exists between the stress-induced interface trap density and both valence and conduction band SILC. A new model of SILC is also proposed.