High resolution x-ray photoelectron spectroscopy has been used to determine the valence band alignment at ultrathin SiO2/Si interfaces. In the oxide thickness range 1.6&br&4.4 nm the constant band-offset values of 4.49 and 4.43 eV have been obtained for the dry SiO2/Si(100) and the wet SiO2/Si(100) interfaces, respectively. The valence band alignment of dry SiO2/Si(111) (4.36 eV) is slightly smaller than the case of the dry SiO2/Si(100) interface.