A new method to form the gate oxide and recrystllize the polycrystalline silicon (poly-Si) active layer simultaneously is proposed and fabricated successfully. During te irradiation of excimer laser, the poly-Si film is recrystallized, while the oxygen ion impurities injected into the amorphous silicon(a-Si) film are activated by laser energy and react with silicon atoms to form SiO2. We investigated the characteristics of the sample fabricated by proposed method using AES, TEM, AFM. The electrical performance of oxide was verified by ramp up voltage method. Our experimental results show that a high quality oxide, a pol-Si film with fine grain, and a smooth and clean interface between oxide and poly-Si film have been successfully obtained by the proposed fabrication method. The interface roughness of oxide/poly-Si fabricated by new method is superior to film by conventional fabrication os that the proposed method may improve the performance of poly-Si TFTs.