Assuming finite depth and within the effective mass approximation, the energies of exciton states and of the acceptor-exciton complexes confined in spherical ZnO quantum dots (QDs) embedded in a SiO(2) matrix are calculated using a matrix procedure, including a three-dimensional confinement of carrier in the QDs. This theoretical model has been designed to illustrate the two emission bands in the UV region observed in our experimental Photoluminescence spectrum (PL), with the first emission band observed at 3.04 eV and attributed to the bound ionized acceptor-exciton complexes, and the second one located at 3.5 and assigned to the free exciton. Our calculations have revealed a good agreement between the matrix element calculation method and the experimental results. (C) 2011 Elsevier Ltd. All rights reserved.