A set of MOS structures with thin SiO2 layers prepared by nitric acid oxidation (NAOS) method was investigated using acoustic deep level transient spectroscopy (A-DLTS) to explain the role of annealing treatment (post-oxidation annealing (POA) and post-metallization annealing (PMA)) at different conditions on the distribution of interface states. The activation energies of interface states and the corresponding capture cross-section were calculated both from Arrhenius plots constructed for individual peaks of the A-DLTS spectra and applying the method of modeling of measured acoustic spectra. The energy distribution of the interface states was determined also from the dependence of acoustoelectric response signal (ARS) on the external bias voltage (U
ac - V
G curves). By comparing the A-DLTS spectra, U
ac - V
G characteristics and some electrical measurements (G-V, I-V curves) of investigated MOS structures with no treatment with those treated with POA and/or PMA, the role of individual treatments was observed. The definite decrease of the interface states in the structures with the PMA treatment in comparison with the POA treatment was confirmed too.