Different oxynitride gate dielectrics (NH3-nitrided, reoxidized NH3-nitrided, N2-annealed NH3-nitrided and N2O grown oxides) are investigated for use in p+-polysilicon gate MOS devices. The comparison is based on flatband voltage shift as well as decrease in inversion capacitance. Results show that NH3-nitrided and N2-annealed NH3-nitrided oxides best suppress the boron penetration and, consequently, these two undesirable effects. These findings are explained based on the distribution of nitrogen in various oxynitride dielectrics.