Transport of electrons and holes is studied in 10 nm thermal SiO2 layers annealed in ammonia within the temperature range from 900 to 1100°C using the charge accumulation (CA) method. For this an oxide, after being nitrided, is covered with a 150 nm silicon nitride layer. The dependence of current density on electric field is determined from the curves of accumulation of positive (with “—” on metal) and negative (with “+” on metal) charges on the Si3N4 traps. It is shown that with an increase in the annealing temperature of SiO2 the current of accumulation of a positive charge grows reaching 10 orders as compared to that of the initial samples. An electron component of the current through the nitroxide varies much weaker. Both the components are little dependent on temperature, which is indicative of a tunnel mechanism of charge transport through the nitroxide. Measurements of the Si‐nitroxide barrier by the technique of internal photoemission show that a decrease of the barrier for electrons during the SiO2 annealing amounts to not more than 0.1 V. These data demonstrate that the modification of the valence band of dielectric occurs mostly during the SiO2 nitridation.