As a classical optical structure, optical resonator has been widely used in optical communication and optical sensing, and has always been a hot spot in optoelectronics research. Resonant optical tunneling effect microcavity, derived from frustrated total internal reflection, is a new type of optical microcavity. According to the Gansch formula, two methods were adopted to reduce the absorption of cavity(increase Qabs) and change the structural parameters to increase the Q value of the structure(increase Qstr). ROTE structure model was established, and by using the transfer matrix method, the reflection spectrum line and Q value of rote structure were evaluated. The simulation results show that by reducing the cavity absorption and adjusting system parameters(tunneling layer thickness, incident angle, etc), the total Q value of the resonant cavity of the ROTE structure is increased by about 105 times, and the Q value can be expected to reach 108. Compared with the traditional FP cavity structure(Q value is in the order of 103-104) and the current mainstream whispering gallery mode structure(Q value is in the order of 107-108), the ROTE structure resonator can reach the world-class level in the theoretical Q value, and also has the advantages of easy integration, simple process, high-stability, and low cost. This article paves the road for the preparation and further application of high-Q ROTE structure.