We have studied dielectric properties of sol-gel derived tantalum oxide thin films as the insulators. As the sample is annealed from 300.deg. C to 700.deg. C, it is found amorphous below 600.deg. C and crystalline over it. Dielectric constant is maximum(18.6) when Ta$_{2}$O$_{5}$ film was annealed at 400.deg. C. It is found that dielectric strength in Ta$_{2}$O$_{5}$ film annealed at 400.deg. C (1.5MV/cm) increases and then decreases over annealed at 500.deg. C. This phenomenon was attributed to pinhole effect and crystallization. The de conduction properties can be interpreted by Poole-Frenkel effect.ect.