AbstractStudies of the electroreflectance spectra of microcrystalline carbon films make it possible to reveal two energy gaps E1 and E2 within the spectral range from 1.0 to 5.6 eV. Using the strong‐bond method, a model of the electronic energy structure (EES) of microcrystalline carbon is developed explaining the emergence of semiconductor properties of this material and describing the available experimental data. An analysis of the data published in literature and of those obtained during these investigations allows to specify, within the limits of the model mentioned, additional features in the changes of the electronic structure of carbon by structural disordering. Characteristic features of the EES of hydrogenated carbon films are studied and substantial difference between the EES of a‐C:H and a‐C is shown.