Recent VLSI requires materials with high dielectric constant in order to reduce their storage capacitor areas. Thin TaOx film was formed from Ta(OCH3)5 by photo-CVD method at a low temperature. The result shows that the film obtained by photo-CVD method is this study has good step coverage, high dielectric constant (20-25) and low leakage current. The high strong peaks from Ta(4f), Ta(4d), and O(ls) levels were observed by XPS analysis. From the diffraction pattern and TEM prcture analysis, the TaOx thin film was observed to be amorphous. This kind of the deposition method could be considered to be a very promising method applied to VLSI.