SiO₂ thin films are fabricated using sol-gel method and dipping method. Gelation time is faster according to increasing the amount of H₂O except H₂O/Si(OC₂H₅)₄=4. Initial viscosity is highest at H₂O/Si(OC₂H₅)₄=6. Gelation time is faster according to increasing the amount of CH₃COOH. The relative dielectric constant of thin films decreases a little according to increasing the measuring frequency. The dielectric dissipation factor of thin films increases a little below 100kHz and it increases rapidly over 100kHz.