The local densities of states (LDOS) of epitaxial SiO, layers on Si(100) surfaces have been calculated using the recursion method combined with the Harrison's universal tight-binding model. The interface states associated with strained epitaxial layers of β-cristobalite (√2×√2)R45° and tridymite (1010)<0001> || Si(100)<011> were examined. In the β-cristobalite layer, gap states due to the surface Si dangling bonds appeared while they were eliminated by H termination. In the tridymite layer, the interface states primarily composed of the surface Si back bonds appeared near the Si conduction band minimum. Comparing the calculated DOS with photoelectron spectra for initial oxidation processes of clean Si(100), it was found that the valence band spectrum from the initial oxide formed at ∼300°C resembled that of the β-cristobalite layer.