ABSTRACTPhotoanodically grown Ga2O3 layers were characterized with respect to their suitability as gate dielectrics for GaN based MOSFET Device applications. The Ga2O3 layers were produced in a photoelectrochemical cell using aqueous solutions of KOH. IV characterization of MOS structures show insulating behavior of the oxide layers and CV measurements indicate a small density of states at the oxide/GaN interface. Integrating the wet chemical oxide growth in a MOSFET device fabricating process includes tungsten as gate metal together with H2O2 as etching solution for the gate metal. Source/drain areas were made free of oxide by the alkaline developer of a conventional lithographic step and metallization was done by using the liftoff technique. MOS structures show no inversion mode but strong depletion in reverse biasing mode.