Tungsten oxide and nickel oxide thin films were deposited onto ITO(Indium Tin Oxide) transparent glass by the E-beam evaporation and were used as a cathode and an anode for the EC(Electrochromic) smart window, respectively. Stoichiometric structures of the deposited films were investigated by the implementation of XPS(X-ray Photoelectron Spectroscopy) analysis and the results were $WO_{2.42}$ and $NiO_{0.44}$. This oxygen deficincy might affect affect the transparency of the thin films. The electrolyte for the EC smart windows was PAN-$LiCIO_4$ conducting polymer. EC(Ethylene Carbonate)and PC(Propylene Carbonate) were added as plasticizer to enhance ion conductivity. When the weight ratio of the EC : PC was 3 : 1, transmission difference and cycle life performance were tested. Polymer EC windows showed 40% $Delta$T at 1.5V operating volage for 3,200 cycles. Structural degradation was observed by the SIMS(Secondary Ion Mass Spectroscopy) analysis and it was confirmed that structural degradation of polymer caused by the solvent evaporation was the main cause to degrade EC smart windows.