Poly(dimethylsiloxane) (PDMS) was irradiated under ambient conditions in air with a Xe-2*-excimer lamp. The formation of atomic oxygen and ozone during irradiation in air by V-UV photons results in the transformation of PDMS to silicon oxide. The irradiated surfaces were studied by spectroscopic ellipsometry and neutron reflectometry. The measurements revealed the formation of a rough, i.e., between 11 and 20 nm, oxidized surface layer and a decrease of the total layer thickness. The thickness of the oxidized layer decreased for a given PDMS thickness when the polymer was irradiated for longer times and/or higher intensities. The composition of the oxidized layer after irradiation was not uniform through the layer and consisted of a mixture of original polymer and silicon bonded to three or four oxygen atoms (SiOx). The refractive index n determined by ellipsometry reaches a value similar to values reported for SiO2.