Pore sealing has become a critical issue for the implementation of porous low-k dielectrics and for realizing acceptable reliability performance of the interconnect. This study focuses on fabrication of ultra-thin, conformal and plasma resistant pore seal layer and on understanding parameters playing a role in sealing the surfaces of porous low-k films. It was found that 2.5 nm-thick pore seal layer shows a perfect toluene seal property for the porous low-k film whose pore radius is 1.48 nm. The pore seal layer still show a good toluene seal property after irradiation of He plasma at 250°C for 10 sec. The increments of dielectric constant by applying the pore seal layer and by the He plasma irradiation for 10 sec are 0.04 and 0.03, respectively. Interestingly, all of toluene seal property, refractive index of the bottom part of the film and dielectric constant started to deteriorate after irradiation of He plasma for 20 sec. It was suggested that when toluene seal property degrades, plasma would start diffusing into pores and both refractive index of the bottom part of the film and k value start to increase.