The photoluminescence (PL) of double‐barrier resonant tunneling structures (DBRTSs) with undoped electrodes under bias has been studied. The strong band bending across the cathode causes the quantum size effect in the accumulation layer. The resonant tunneling of electrons from the first excited quantum level in the accumulation layer produces a kink in the current‐voltage characteristic. It is found that the PL intensity from the quantum well (QW) as a function of bias sharply peaks at the voltage corresponding to the kink. This provides evidence of the interaction between the first excited quantum state in the accumulation layer and the resonant state in the QW.