The band gap and defect states of MgO thin films were investigated by using reflection electron energy loss spectroscopy (REELS) and high-energy resolution REELS (HR-REELS). HR-REELS with a primary electron energy of 0.3 keV revealed that the surface F center (FS) energy was located at approximately 4.2 eV above the valence band maximum (VBM) and the surface band gap width (EgS) was approximately 6.3 eV. The bulk F center (FB) energy was located approximately 4.9 eV above the VBM and the bulk band gap width was about 7.8 eV, when measured by REELS with 3 keV primary electrons. From a first-principles calculation, we confirmed that the 4.2 eV and 4.9 eV peaks were FS and FB, induced by oxygen vacancies. We also experimentally demonstrated that the HR-REELS peak height increases with increasing number of oxygen vacancies. Finally, we calculated the secondary electron emission yields (γ) for various noble gases. He and Ne were not influenced by the defect states owing to their higher ionization energies, but Ar, Kr, and Xe exhibited a stronger dependence on the defect states owing to their small ionization energies.
