The investigations of gamma irradiation response on silicon nanowires (SiNWs) based MOS capacitor with high-k of Yb2O3 is very important in the fields of semiconductors physics and nanotechnology. Hence, in this current work, we fabricated SiNWs using metal assisted chemical etching (MACE) technique and then Al/Yb2O3/SiNWs/n-Si (100)/Al MOS capacitor was exposed to gamma rays using Co-60 source at different doses of 0-4Gy, respectively. Our experimental results demonstrated that the capacitance value in the accumulation region decreased with increasing in the radiation dose, while the C-V curves shifted toward negative voltage side. In addition, the interface states density (Dit) increased with an increase in the gamma irradiation exposure. The value of Dit was found in the range of 6.98×10 09 eV -1 cm -2 and 1.14×10 10 eV -1 cm -2 .