The internal photo injection phenomena in a semitransparent gate metal-oxide-semiconductor (MOS) structure were described among others by the Przewlocki formula. This formula describes the dependence between external voltage applied to the gate to get zero photoelectric current and the light absorption in both electrodes. To study optical properties of the MOS structure, ellipsometric measurements and calculations for the Al-SiO<SUB>2</SUB>-Si system were done using J.A. Woolam spectroscopic ellipsometer VASE. The optical model of this structure was determined and used to calculate the dependence of the voltage on the light wavelength (lambda) in Przewlocki's formula.