In this work, the silicon oxynitride layer was studied as a tunneling layer for non-volatile memory application by fabricating low temperature polysilicon thin film transistors on glass. Silicon wafers were oxynitrided by only nitrous oxide plasma under different radio frequency powers and plasma treatment times. Plasma oxynitridation was performed in RF plasma using inductively coupled plasma chemical vapor deposition. The Xray energy dispersive spectroscopy was employed to analyze the atomic concentration ratio of nitrogen/oxygen in oxynitride layer. The oxynitrided layer formed under radio frequency power of 150 W and substrate temperature of 623 K was found to contain the atomic concentration ratio of nitrogen/oxygen as high as 1.57. The advantage of high nitrogen concentration in silicon oxide layer formed by using nitrous oxide plasma was investigated by capacitance-voltage measurement. The analysis of capacitance-voltage characteristics demonstrated that the ultra-thin oxynitride layers of 2 nm thickness formed by only nitrous oxide plasma have good properties as tunneling layer for non-volatile memory device. (C) 2006 Elsevier B.V. All rights reserved.