Abstract: The present invention provides a manufacturing process of oxide insulating layer and flexible structure of LTPS-TFT display. The manufacturing process firstly provides a substrate, which is a soft material sheet; and then an a-Si layer is formed on the substrate, and oxygen ion implantation process of a certain depth is conducted onto the a-Si layer; finally, ELA process is conducted to transform a-Si layer into a Poly-Si layer and an oxide insulating layer; of which the oxide insulating layer is a silica insulating layer and located within the Poly-Si layer for subsequently producing LTPS-TFT; the structure comprises of a substrate, Poly-Si layer and oxide insulating layer within the Poly-Si layer.