An embodiment of the invention allows the reversing of the sequence of a stacked gate dielectric layer so that a thermal oxide overlies a CVD deposited oxide. A CVD dielectric (12) is first deposited to a desired thickness. Then a layer of silicon (16), either amorphous or polycrystalline, is deposited overlying the CVD dielectric, wherein this silicon layer is approximately one-half of the desired thickness of the final top oxide. The silicon layer is then thermally oxidized to form thermal oxide (18). This method of the invention allows the denser thermal oxide to be formed overlying the less dense CVD dielectric layer as desired to form a reverse dielectric stack.