The KrF excimer laser annealing of phosphorous implanted polycrystalline silicon (poly-Si) films had been investigated completely. Resistors were fabricated to measure sheet resistance of poly-Si film. The interference effect, heat absorption of capping oxide as well as transformation of poly-Si grain size during laser annealing were reported. Depending on the carrier concentrations, poly-Si exhibits different sheet resistance behavior when the excimer laser fluence is higher than the full-melt threshold fluence. The sheet resistance of poly-Si film has an abnormal increase from 5 x 10(4) to 4 x 10(6) Q/square when the excimer laser energy is higher than full-melt threshold energy. (C) 2002 Elsevier Science Ltd. All rights reserved.