The paper commented on here R. M. C. de Almeida, S. Gonçalves, I. J. R. Baumvol and F. C. Stedile Phys. Rev. B 61 12992 (2000) claims that the Deal and Grove model of oxidation is unable to describe the kinetics in the thin oxide regime due to two main simplifications: (a) the steady-state assumption and (b) the abrupt Si∕SiO2 interface assumption. Although reasonably good fits are obtained without these simplifications, it will be shown that the values of the kinetic parameters are not reliable and that the solutions given for different partial pressures are erroneous. Finally, it will be shown that the correct solution of their model is unable to predict the oxidation rate enhancement observed in the thin oxide regime and that the predicted width of the interface compatible with the Deal and Grove rate constants is too large