The SiOCH films that low dielectric interlayer dielectric materials were deposited on p-type Si(100) substrates through the dissociation of BTMSM precursors with oxygen gas by using PECVD method. BTMSM precursor was introduced with the flow rates from 42 sccm to 60 sccm by 2 sccm step in the constant flow rate of 60 sccm $O_2$. SiOCH thin films were annealed at $450^{circ}C$ for 30 minutes. The electrical property of SiOCH thin films was studied by MIS, Al/SiOCH/p-Si(100), structure. Annealed samples showed even greater reductions of the maximum capacitance and the dielectric constant of the SiOCH samples, owing to reductions of surface charge density. we confirmed this result with derivative of C-V characteristic, leakage current density. The maximum capacitance and leakage current density were respectively decreased about 4 pF, 60% after annealing. The average of low-k value is approximatly 2.07 after annealing.