An effective spin concept is introduced to examine the mathematical andphysical analogy between phase coherent charge transport in mesoscopic systemsand quantum operations on spin based qubits. When coupled with the Bloch sphereconcept, this isomorphism allows formulation of transport problems in alanguage more familiar to researchers in the field of spintronics and quantumcomputing. We exemplify the synergy between charge tunneling and spin qubitunitary operations by recasting well-known problems of tunneling through adelta scatterer, a resonant tunneling structure, a superlattice structure, andarrays of elastic scatterers, in terms of specific unitary operations(rotations) of a spinor on the Bloch sphere.
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