The macroscopic quantum tunneling between two coupled Bose-Einstein
condensates (BEC) (radio-frequency coupled two-component BECs or two BECs
confined in a double-well potential) is mapped onto the tunneling of an
uniaxial spin with an applied magnetic field. The tunneling exponent is
calculated with an imaginary-time path-integral method. In the limit of low
barrier, the dependence of tunneling exponent on the system parameters is
obtained, and the crossover temperature from thermal regime to quantum regime
is estimated. The detailed information about the tunnelling will give help to
control population conversion between coupled BECs and realize quantum
computation with coupled BECs.Comment: 20 pages, 4 figures, accepted by Phys.Rev.