An ultra-low temperature processed silicon dioxide film has been fabricated by inductively coupled plasma chemical vapor deposition at 150°C using He/N2O/SiH4 mixture. The deposited silicon dioxide film exhibits a high breakdown field larger than 6MV/cm in case of high ICP plasma condition while the flat band voltage of the oxide film significantly shifted in the negative direction with increasing ICP power. In order to obtain both high electrical breakdown filed and the low flat-band voltage, excimer laser irradiation with the energy density of 430mJ/cm2 is employed. The oxide film irradiated by excimer laser exhibited considerably shifted in the positive direction without scarifying the breakdown characteristics.