We present a second nearest neighbor semi‐empirical sp3s* tight binding model to calculate the electronic band structure of nitride/arsenide or phosphide heterostructures. The sp3s* model Hamiltonian includes the spin‐orbit coupling of p‐states, second nearest neighbor (2NN) atomic interactions. Atomic energy levels and bond lengths of ternary semi‐ conductors are taken as nonlinear function of alloy com‐ position. The model findings for InAsN/InAs, GaPN/GaP and GaAsN/GaAs structures are in excellent agreement with experiment for the band gaps at Γ, L and X symmetry points. It is found that the bulk band structure properties and lattice mismatch strain have significant effects on band offsets and GaPN/GaP, InAsN/InAs and GaAsN/GaAs heterostructures are type II for small composition (0.0 < x < 0.50) and become type I for large composition 0.50 < x < 1.0. (© 2008 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)