Amorphous solids have excess soft modes in addition to the phonon modes described by the Debye theory. Recent numerical results show that if the phonon modes are carefully removed, the density of state of the excess soft modes exhibit universal quartic scaling, independent of the interaction potential, preparation protocol, and spatial dimensions. We hereby provide a theoretical framework to describe this universal scaling behavior. For this purpose, we extend the mean-field theory to include the effects of finite dimensional fluctuation. Based on a semi-phenomenological argument, we show that mean-field quadratic scaling is replaced by the quartic scaling in finite dimensions. Furthermore, we apply our formalism to explain the pressure and protocol dependence of the excess soft modes. PACS numbers: 05.20.-y, 61.43.Fs, 63.20.Pw Introduction.-The vibrational density of state D(ω) of amorphous solid differs dramatically from that of crystals. The low-frequency modes of crystals are phonons that follow the Debye law D(ω) ∼ ω d−1 , where d denotes the spatial dimensions [1]. On the contrary, D(ω)/ω d−1 of amorphous solids exhibit a sharp peak at the characteristic frequency ω = ω BP , which is referred to as the Boson peak (BP). This behavior suggests the existence of excess soft modes (ESMs) beyond that predicted by the Debye law [2][3][4]. For ω < ω BP , the ESMs are spatially localized [5][6][7][8][9]. These localized modes play a central role in controlling the various low-temperature properties of amorphous solids, such as the specific heat, thermal conduction, and sound attenuation [2, 10-12]. Furthermore, recent numerical studies have established that the ESMs facilitate the structural relaxation of supercooled liquids at finite temperatures [13][14][15], and the local rearrangement of sheared amorphous solids at low temperature [16][17][18][19][20].