Poly-Si grain size can be increased up to 7.6 x 2.9 μm2 by back side excimer laser annealing (ELA) with a SiON absorption layer underneath the a-Si film. The Raman peak of typical poly-Si and that one fabricated by back side ELA is at 516.8 and 518.2 cm-1, respectively. The mobility of typical top-gated ELA device is 14 cm2/V-sec; but it increases to 81 cm2/V-sec for the poly-Si TFT device with absorption layer by back side ELA. The improved performance is due to the enlargement of polysilicon grain size. The performance of poly-Si TFT with lightly doped drain (LDD) by back side ELA will also be discussed .