The characteristics of $NO/N_2O$ annealed reoxidized nitrided oxide being studied as super thin gate oxide and gate dielectric layers of Non-Volatile Semiconductor Memory (NVSM) were investigated by Dynamic Secondary Ion Mass Spectrometry (D-SIMS), Time-of-Flight Secondary Ion Mass Spectrometry (ToF-SIMS), and Auger Electron Spectroscopy (AES). The specimen was annealed by $NO/N_2O$ after initial oxide process and then rcoxidized for nitrogen redistribution in nitrided oxide. Out-diffusion of incorporated nitrogen during the wet oxidation in reoxidation process took place more strongly than that of the dry oxidation. It seems to indicate that hydrogen plays a role in breaking the Si N bonds. As reoxidation proceeds, incorporated nitrogen of $NO/N_2O$ annealed nitrided oxide is obsen-ed to diffuse toward the surface and substrate at the same time. ToF-SIMS results show that SiON species are detected at the initialoxide interface, and Si,NO species near the new $Si_2NO$ interface that formed after reoxidation. These SiON and $Si_2NO$ species most likely to relate to the origin of the state of memory charge traps in reoxidized nitrided oxide, because nitrogen dangling bonds of SiON and silicon dangling bonds of $Si_2NO$ are contained defects associated with memory effect.