Low temperature formation of high integrity thin films was realized by accurately controlled low energy ion bombardment process. Low energy ion bombardment at the surface activated a few layers of the surface atoms and resulted in low temperature growth of thin films. This process was realized by two kind of plasma process equipment. One is RF-DC coupled mode bias-sputtering system and the other is dual-frequency excitation plasma process equipment. In these plasma process equipment, ion energy and ion flux can be controlled accurately and independently, and as a result, Si epitaxy at a temperature of $300^{circ}C$ and highly reliable giant-grain Cu film formation were established by the RF-DC coupled mode bias-sputtering system and high integrity gate oxide film formation was realized at a temperature of $450^{circ}C$ by the dual-frequency excitation plasma process equipment. This indicates that advanced plasma process with accurately controlled ion flux and energy is essential for ULSI fabrication where accurately controlled plasma parameters are needed.