The MIM(metal-insulator-metal) capacitors with the Al/PMMA/ITO/Glass structures were manufactured according to various PMMA concentration of 1, 2, 4, 6, 8 wt%. The lowest leakage current and the largest capacitance were found to be 2.3 pA and 1.2 nF, respectively, for the device with 2 wt% PMMA concentration. The measured capacitance of the devices was almost same values with the calculated one. The optimum film thickness was obtained at the value of 48 nm, showing that the capacitance and leakage current were 1.92 nF, 0.3 pA at 2 wt%, respectively. From this experiment, the PMMA gate insulator films can be applicable to the organic thin film transistors.