Undoped 20 μm thick polycrystalline silicon (polysilicon) films were epitaxially grown on 0.5 μm thick polysilicon seed layers prepared by cycles of CVD depositions and oxidations. The resistivity of the epitaxial films was found to vary by a factor of 4, depending on the number of deposition/oxidation cycles used to prepare the initial seed layer. Exposing the films to a hydrogen plasma for as little as 5 seconds decreased the resistivity of n-i-n resistors by four orders of magnitude and changed their activation energy from 0.4 eV to 0.001 eV. Whereas, the resistivity of p-i-p resistors only decreased by a factor of two after a 2 hour hydrogenation with no change in the activation energy. The initial high resistivity value of the n-i-n resistors was restored by either removing 0.5 μm of polysilicon from the surface of the resistors or by a 15 minute anneal in argon at 550 °C.