To improve the IPD reliability of NAND flash memory, plasma oxidation was introduced as the post-treatment process of ONO (Oxide/Nitride/Oxide) IPD. The LP-CVD SiO2 modified by plasma oxidation showed the excellent electrical properties. e.g., low leakage current, high breakdown voltage etc. By the analysis of Tof-SIMS and XRR, we could observe the several changes of physical characteristics such as the reduction of impurities (H, N etc.), the increase of oxide density, and the improvement of oxide surface roughness. We found out the appropriate treatment condition to be able to densify oxide layer without the addition of ONO Equivalent Oxide Thickness (EOT). The LP-CVD SiO2 prepared by plasma oxidation was used for the ONO IPD of 50nm NAND flash device and also compared with the conventional LP-CVD SiO2 in the aspect of the IPD reliability.