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The breakdown and C–V characteristics of SiO2 films treated in either N2 or NH3 atmospheres at different temperatures have been investigated. The Auger electron spectroscopy profiles of the samples treated in a N2 atmosphere at 1200 °C indicate that the nitrogen is preferentially incorporated into the Si/SiO2 interface, thus increasing both the dielectric breakdown and the positive spatial charge associated with the interface. A similar increase of the dielectric breakdown is observed in the NH3 treated samples, although in this case the nitrogen is found across the whole oxide thickness.