A functional type metal-oxide-semiconductor (MOS) based capacitor was fabricated and studied by using aluminium zirconium oxide (Al x Zr y O z) as a potential high dielectric constant (k) gate oxide, which was transformed from assputtered Al-Zr alloy after undergoing a wet oxidation at 400 C, 600 C, 800 C, and 1000 C in the presence of nitrogen as a carrier gas. A mixture of tetragonal