The Keldysh–Green function technique in the representation of scattering states is applied to study the alternating current (AC) linear current response of a mesoscopic tunneling junction. It is shown that, despite the generally accepted viewpoint [M. Büttiker, Phys. Rev., B45, 3807 (1992)], in the one-electron approximation the linear AC current response of the system cannot be expressed in terms of the one-electron scattering matrix. However, the response is completely determined by the full set of true electron wave functions in the region of the potential barrier. Our approach is used to consider the behavior of a resonant tunneling system under the influence of a weak coherent radiation field. In addition to high-frequency device applications, the study of the dynamical conductance has fundamental importance in that it provides information about the structure of the potential barrier. © 2000 John Wiley & Sons, Inc. Int J Quant Chem 80: 1007–1010, 2000