The present article investigates experimentally and theoretically thermal and optical characteristics of thin film structures through measurement of thermal conductivity of Pyrex 7740 and reflectance in silicon thin film. The $3{omega}$ method is used to measure thermal conductivity of very thin film with high accuracy and the optical characteristics in thin films are studied to examine the influence of incidence angle of light on reflectance by using the CTM(Characteristics Transmission Method) and the 633 nm He-Ne laser reflectance measurement system. It is found that the estimated reflectance of silicon show good agreement with experimental data. In particular, the present study solves the EPRT(Equation of Phonon Radiative Transport) which is based on Boltzmann transport equation for predicting thermal conductivity of nanoscale film structures. From the results, the measured thermal conductivity is in good agreement with the previous published data. Moreover, thermal conductivities are estimated for different film thickness. It indicates that as film thickness decreases, thermal conductivity decreases substantially due to internal scattering.