The dependence of band alignment of SiO 2 /Si stack on SiO 2 thickness is restudied. The band structure of SiO 2 /Si stack is investigated by time-dependent X-ray photoelectron spectroscopy (XPS) with and without electron-compensation technology. The binding energy difference ΔSi_2p between Si 2p corelevels of SiO 2 and Si, measured without electron-compensation, is found larger than that with electroncompensation, owning to the charging effect. And more severe charging effect induces larger ΔSi_2p. The ΔSi_2p measured with electron-compensation technology, however, is scarcely affected by the charging effect and thus accurate band alignment can be obtained. The band alignment of SiO 2 /Si stack is found to be SiO 2 thickness dependent. And this dependence is attributed to the gap states on the SiO 2 surface and their lower charge neutrality level than the Fermi level of Si substrate, resulting in electron transfer from Si to SiO 2 and electric potential distribution across the SiO 2. As a result, the experimentally obtained dependence of ΔSi_2p on SiO 2 thickness with electron-compensation is intrinsic. The proposed explanation about the XPS results further confirms the feasibility of the gap state theory in demonstrating the band lineup of hetero-structures. INDEX TERMS band alignment, hetero-structure, SiO 2 /Si stack, XPS