We present an alternative explanation of the mechanism of tunneling from both quantum and statistical perspective that tunneling is related to the existence of ensemble of entangled and correlated electrons.The purpose of our work is to elucidate the true mechanism of tunneling consistent with quantum theory and energy conservation.We explain the quantum nature of tunneling on the basis of the exchange-correlation interaction of entangled electrons around the barrier and the quantum current resonance in the barrier.Our approach enables a satisfactory explanation of the quantum aspects of tunneling relative to the barrier height and width, keeping the energy conservation.It is explained that tunneling has the statistical aspect, since there exist electrons able to overcome the barrier thanks to the elementary energy excitation of the Fermi liquid that is formed as a result of the exchange-correlation interaction between correlated electrons.Our approach satisfies both the principle of energy conservation and fundamentals of quantum mechanics.Eventually, we provide a consistent and general explanation of the mechanism and characteristics of tunneling that is essentially a quantum and statistical hybrid phenomenon.