Abstract: | Boron and nitrogen K-edge spectra for hexagonal boron nitride (h-BN) were measured by electron energy loss spectroscopy (EELS) at orientations of a momentum transfer q parallel and perpendicular to the c-axis in order to investigate anisotropic unoccupied states π* and σ*, separately. Differences between intensity profiles for BK and NK spectra are attributed to different transition probabilities at BK and NK edges from Is states to the π* and σ* states. The intensity of the first peak at q ∥ c in the BK spectrum, which is ascribed to the transition from B-1s to the Q—2 state in the π* band, is 10 times as large as that in the NK spectrum. Quantitative calculation of transition probabilities for BK and NK spectra at q ∥ c shows that the contribution of B-2pz orbital to the Q—2 state is 1–7 times as large as that of N-2pz. This value suggests that the enhanced peak in the BK spectrum is explained by means of single electron excitations, disregarding the electron-electron interactions for the exciton reported by several workers. The contributions of 2px and 2py orbitals of B and N atoms to σ* states are also estimated by intensity analysis of BK and NK spectra at q⊥c . |