  The thermal spectrum seen by accelerated observers in Minkowski space - known
as the Unruh effect - is derived within the tunneling mechanism. This is a new
result in this mechanism and it completes the treatment of Unruh effect via
tunneling. Both Bose-Einstein and Fermi-Dirac spectrum is derived by
considering tunneling of scalar and spin half particles respectively, across
the accelerated Rindler horizon. Full solutions of Klein-Gordon and Dirac
equations in the Rindler metric are employed to achieve this, instead of
approximate solutions.
