The double insulating layer consisting of anodic oxide and ZnS was formed for HgCdTe metal insulator semiconductor(MIS) structure. ZnS was evaporated on the anodic oxide grown in H$_{2}$O$_{2}$ electrolyte. Recently, this insulating mechanism for HgCdTe MIS has been deeply studied for improving HgCdTe surface passivation. It was found through TEM observation that an interface layer is formed between ZnS and anodic oxide layers for the first time in the study of this area. EDS analysis of chemical compositions using by electron beam of 20.angs. in diameter and XPS depth composition profile indicated strongly that the new interface is composed of ZnO. Also TEM high resolution image showed that the structure of oxide layer has been changed from the amorphous state to the microsrystalline structure of 100.angs. in diameter after the evaporation of ZnS. The double insulating layer with the resistivity of 10$^{10}$ .ohm.cm was estimated to be proper insulating layer of HgCdTe MIS device. The optical reflectance of about 7% in the region of 5.mu.m showed anti-reflection effect of the insulating layer. The measured C-V curve showed the large shoft of flat band voltage due to the high density of fixed oxide charges about 1.2*10$^{12}$ /cm$^{2}$. The oxygen vacancies and possible cationic state of Zn in the anodic oxide layer are estimated to cause this high density of fixed oxide charges.