Considering that polycrystalline silicon, a structural material of the micromachining, is affected by a sacrificial oxide layer, the poly-oxide obtained by the thermal oxidation of polycrystalline silicon is newly proposed and estimated as the sacrificial oxide layer. The grain size of the polycrystalline silicon grown on the poly-oxide is larger than that of poly crystalline silicon grown on the conventional sacrificial oxide layer. As a result of XRD, increase of (111) textures and formation of additional (220) textures are observed on the polycrystaIline silicon deposited on the poly-oxide. Also, the polycrystalline silicon grown on the poly-oxide represents small and uniform stress.