The electrical characteristics of polycrystalline silicon (poly-Si) thin film transistor (TFT) crystallized by excimer laser annealing (ELA) method were evaluated, The polycrystalline silicon thin-film transistor (poly-Si TFT) has higher electric field-effect-mobility and larger drivability than the amorphous silicon TFT. However, to poly-Si TFT's using conventional processes, the temperature must be very high. For this reason, an amorphous silicon film on a buried oxide was crystallized by annealing with a KrF excimer laser (248 nm)to fabricate a poly-Si film at low temperature. Then, High permittivity $HfO_2$ of 20 nm as the gate-insulator was deposited by atomic layer deposition (ALD) to low temperature process. In addition, the solid phase crystallization (SPC) was compared to the ELA method as a crystallization technique of amorphous-silicon film. As a result, the crystallinity and surface roughness of poly-Si crystallized by ELA method was superior to the SPC method. Also, we obtained excellent device characteristics from the Poly-Si TFT fabricated by the ELA crystallization method.