We report, in this paper, on a combined process of photo-oxidation and PECVD using TEOS and O2 gases to produce an SiO2 gate insulator for poly-Si TFTs. Light of 172 nm-wavelength from a Xe excimer lamp generates active oxygen radicals efficiently and selectively without producing ozone. These oxygen radicals efficiently oxidize silicon. In contrast to plasma oxidation, photo-oxidation offers the ability to produce gate oxides without ion bombardment. Oxide-silicon interfaces with interface trap densities of 2-3 1010 cm-2 eV-1 were obtained by photo-oxidation at 200-300. A stack structure was produced using 4.3-nm-thick photo-oxide topped with a 40-nm-thick PECVD oxide film deposited at 300. This stack structure without annealing exhibited excellent interface behavior and the same J-E characteristics as a 100-nm-thick PECVD film annealed at 600.