In this study, TiO$_2$, the popular photocatalyst, was used to decompose ethanol. TiO$_2$was prepared by the sol -gel method and coated on pyrex stick. A 15W, UV-A lamp was used as the UV light source and il gas chromatography (HP 5890) was used to confirm the concentrations of ethanol, $CO_2$and the intermediates. Variation of preparation parameters and calcination temperature for TiO$_2$photocatalysts in the sol -gel method caused changes of ethanol decomposition activity. The best ethanol photodecomposition activity was obtained on the sample when prepared with 0.14 mol of HCI, a mol of ethanol and 1.3 mol of TTIP ware mixed in sol-gel process and calcinated at 50$0^{circ}C$ for 3 hours. Acetaldehyde was detected as an intermediate and decomposed to carbon dioxide and water at the end of the reaction.