Recently IR detecting devices using MEMS have been actively studied. Microbolometer, one of these devices, detects the change of resistivity as the change of temperature of the device by absorbing IR, IR absorbing materials for microbolometer should have high TCR value and low noise characteristics which depends on resistivity. We fabricated multi-layer VOx thin films to improve the IR detectivity of uncooled IR devices and analyzed IR absorbing characteristics. We fabricated multi-layer VOx thin films by RF reactive sputtering method on SiNx substrate and changed characteristics using the different thickness of V and V$_2$O$\_$5/ thin films. Then we annealed them under 300$^{C}$. The TCR (Temperature Coefficient of Resistance) measurement was carried out to estimate the IR detectivity of multi-layer VOx thin films. XRD (X-Ray Diffraction) analysis was carried out to estimate the IR detectivity of multi-layer VOx thin films. ZXRD (X-Ray Diffraction) analysis was used to find out phases and structures of V and V$_2$O$\_$5/ thin films. AES (Auger Electron Spectroscopy) analysis was used to find out composition of multi-layer VOx thin films before and after annealing. We obtained the optimum thickness range of V and V$_2$O$\_$5/ thin films from the result of AES analysis. We changed the thickness of V$_2$O$\_$5/ about 20 to 150 $AA$ and thickness of V about 10 to 20 $AA$. As the result of this, TCR value of multi-layer VOx thin films was about -2%/k and the resistivity was ∼1Ωcm.