Recently, metal-oxide-semiconductor structures using silicon dioxide is the most common microelectronic structures. Silicon dioxide (SiO2) is used to isolate pole gate dielectric, and it is also the main material used to make stable, high-performance devices of integrated circuits. Electrical parameters at the Si-SiO2 interface created by gamma irradiation depends on the type and penetration of the implanted ions. The paper provides a method of determining the equivalent circuit of a metal-oxide-semiconductor structure to determine its electrical parameters. The structure Al/SiO2/n-Si irradiated by helium ions with energy 5 MeV at fluence 10 12 cm -2 are studied to find its equivalent circuit. Result, the structure's equivalent circuit composing of a resistor and parallel RC circuit in series does not describe the frequency dependence of the electric loss in an alternating current at the frequency range 20 -3•10 6 Hz. In the inversion region with voltage U = -40 V, equivalent circuits are developed and implemented in a wide frequency range. These circuits allow us to easily calculate electrical parameters through the frequency dependence of impedance characteristics.