To understand the structure of SiC–oxide interface more in detail, we propose a profiling theory of Si and C emission into SiC layer during oxidation. Simulations of the depth profiles of Si and C interstitials results in the structures analogous with those observed from a spectroscopic ellipsometry. To determine the diffusivities of Si and C interstitials, we performed capacitance–voltage measurements for examining the re-distribution profiles of nitrogen after oxidation and compared between observed and calculated profile. The calculated nitrogen profiles showed good fits to the observed ones in the case of self-diffusivity of C interstitials magnified by several 10 times for literature value. Finally, we discuss the validity of the proposed theory.