A method of forming oxynitrides is described. This method is based on a newly discovered phenomenon, namely, the incorporation of nitrogen into the silicon/SiO 2 interface when the SiO 2 film with silicon layer on top of it is annealed in a nitriding ambient such as NH 3 or NO. The nitrogen concentration at the silicon/SiO 2 interface can be increased to 5-6 ϫ 10 14 atoms/cm 2 , which is considered to be sufficient for the suppression of the boron penetration in the p ϩ -polysilicon gate metal oxide semiconductor ͑MOS͒ field effect transistor. The MOS structure with the oxynitride having the nitrogen distributed at the topmost surface can be fabricated by taking advantage of the phenomenon. It should be noted that the amount of nitrogen incorporated into the SiO 2 /substrate interface is negligible in the case of this interface nitridation through silicon ͑INTS͒ phenomenon. This term is also used to refer to the method utilizing the phenomenon. We have applied INTS to the fabrication of the MOS structure, and have investigated the interface properties. As expected from the distribution of nitrogen, the interfaces of those MOS structures have been proved to exhibit properties as good as those of interfaces of MOS structures with pure SiO 2 ; i.e., the fixed charge density (Q f ) of less than 1 ϫ 10 9 cm Ϫ2 in the number density, and lower interface trap density (D it ) than in the MOS structures with the usual NO oxynitrides.Prevention of the boron penetration in the p ϩ -polysilicon gate metal oxide semiconductor field effect transistor ͑MOSFET͒ is one of the most important applications of oxynitrides as gate dielectrics. 1-4 Typical methods of forming oxynitrides for the purpose are as follows: ͑i͒ ammonium (NH 3 ) nitridation ϩ reoxidation, 5,6 ͑ii͒ nitrous oxide (N 2 O) nitridation, 7-9 and ͑iii͒ nitric oxide ͑NO͒ nitridation. 10,11 In all these methods, however, nitrogen is incorporated into the SiO 2 /silicon interface ͑i.e., MOS interface͒. Those kinds of nitrogen distribution are known to bring about the deterioration of the properties of MOS interface, such as the increase of the positive fixed charge density (Q f ), 12-15 and, in particular cases, also the increase of the interface trap density (D it ). 15 This deterioration of the interface properties is considered to result in the degradation of the performances of MOSFETs. On the other hand, it is supposed that any SiN-like layers ͑nitrogen-rich layer in oxynitride is one of them͒ suppress boron penetration wherever they may be; bottom ͑i.e., MOS interface͒, middle, or top of the dielectric film. In this context, the demand for the development of oxynitrides without nitrogen at or near the MOS interface arises in order to obtain an effective boron diffusion barrier without deterioration of the properties of the MOS interface.Several methods of making such oxynitrides have been proposed. The major methods are 1. N 2 O or NO nitridation ϩ reoxidation, 16 2. nitrogen implantation into polysilicon ϩ drive-in annealing, 17,18 and 3. nitridation of SiO 2 su...