Abstract
The spin splitting of conduction subbands in GaAs-Ga0.7 Al0.3As heterostructures is calculated using a five-level kp model and taking fully into account both bulk and structural inversion asymmetry of the system. The role of the boundary conditions for the structural inversion asymmetry is emphasized and it is shown (in contradiction to previous work) that this mechanism is of decisive importance for the spin splitting. Our theory is in agreement with the recent Raman data.