In this paper we present model calculations of the current-voltage characteristics for the CdTe/CdMgTe double barrier structures based on the assumption that the electron effective masses in the barrier and well regions of double barrier structure are different. The main features of the measured I-V characteristics, i.e., the small current peak at low bias and much larger peak at high voltage, are reproduced quite well by the calculated curve. The results of magnetotunneling experiments can be also understood in the frame of the proposed model. Since its first observation in GaAs/GaAlAs double barrier structure (DBS) [1], the resonant tunneling has been almost exclusively studied in III-V materials. Recently, the resonant tunneling has been also observed in CdTe/CdMgTe structures [2,3]. The general features of the current-voltage characteristics for these structures are similar to those for GaAs/GaAIAs structures, but the detailed analysis of the characteristics cannot be done without a better knowledge of the structure parameters. The authors performed several experiments in order to determine these parameters. First, the barrier height Vb was evaluated from the slope of the peak current density versus barrier width under assumption that the effective mass mb of the CdMgTe is equal to the effective mass of CdTe. Secondly, the energetic distance between the Fermi level in the emitter, ΕF, and the first subband in the quantum well was determined in two ways: from the Arrhenius plot for resonant tunneling structure [4] and from magnetotunneling measurements performed at constant magnetic field parallel to the current. Unfortunately, the interpretation of these experiments gives inconsistent results. Namely, the emitter Fermi energy ΕF calculated from the Arrhenius plot is equal to 50 meV whereas the value of ΕF deduced from the magnetotunneling experiments is an order of magnitude smaller. Here we propose another interpretation of the experiments done for the CdTe/CdMgTe resonant structures, which is based on the assumption of different masses in the DBS barrier and well regions.To show how the "barrier mass", i.e., low the difference of barrier and well masses, influences the resonant tunneling we use the most elementary example of (801)