Set and . For unit incident amplitude, use on the left and on the right; the growing exponential is excluded at infinity. Continuity at zero gives and . Thus
The phase is chosen in for . The evanescent wave is for . Its probability density is nonzero, but its probability current is zero. Penetration into a forbidden region therefore does not require transmitted flux through a semi-infinite step.
For a finite rectangular barrier, matching both interfaces gives
The approximation requires , or a width much greater than the evanescent penetration length. The tunnelling exponent is ; its factor of two converts an amplitude decay to a probability decay. For the electron parameters, and . Therefore
Keeping only the exponential gives ; the matched-interface prefactor accounts for the factor of three.

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