We report the fabrication and measurement of silicon quantum dots with tunable tunnel barriers in a narrow-channel field-effect transistor. Low-temperature transport spectroscopy is performed in both the many-electron ( approximately 100 electrons) regime and the few-electron ( approximately 10 electrons) regime. Excited states in the bias spectroscopy provide evidence of quantum confinement. These results demonstrate that depletion gates are an effective technique for defining quantum dots in silicon.