We report on intersubband absorption and photovoltage measurements on regular GaN/AlN-based superlattice structures. For barrier thicknesses larger than about 25 Å, the optical intersubband absorption peaks at a considerably smaller energy than the photovoltage spectrum. A simple model taking into account the oscillator strength of the involved transitions and the corresponding tunneling probabilities agrees with the experimental findings. According to this model, the observed photovoltage is the macroscopic manifestation that the two-dimensional electron gas at the top of the superlattice changes its carrier density by a vertical transport of electrons.Thanks to their large band gap energies, the semiconductor materials GaN and AlN have attracted a lot of attention for the fabrication of long-lived visible lasers and lightemitting diodes. 1-3 More recently, the huge conduction band discontinuity of nearly 2 eV between these two semiconductors has resulted in some device proposals based on intersubband transitions. [4][5][6] Particularly interesting in this context are photodetectors, modulators, or lasers in the technologically interesting 1.55 m wavelength range. Such devices could profit from short intersubband lifetimes, which might eventually result in high operating frequencies. 7,8 Unfortunately, the heavy effective masses of 0.2 m e for GaN and 0.32 m e for AlN impose the epitaxial growth of layer thicknesses in the 15-30 Å range, which, despite substantial progress in molecular beam epitaxy, is still quite a challenging task. 9