A method is provided for forming a silicon (Si) nanocrystal embedded Si oxide electroluminescence (EL) device with a mid-bandgap transition layer. The method provides a highly doped Si bottom electrode, and forms a mid-bandgap electrically insulating dielectric film overlying the electrode. A Si nanocrystal embedded SiOx film layer is formed overlying the mid-bandgap electrically insulating dielectric film, where X is less than 2, and a transparent top electrode overlies the Si nanocrystal embedded SiOx film layer. The bandgap of the mid-bandgap dielectric film is about half that of the bandgap of the Si nanocrystal embedded SiOx film. In one aspect, the Si nanocrystal embedded SiOx film has a bandgap (Eg) of about 10 electronvolts (eV) and mid-bandgap electrically insulating dielectric film has a bandgap of about 5 eV. By dividing the high-energy tunneling processes into two lower energy tunneling steps, potential damage due to high power hot electrons is reduced.