We studied the electrical characteristics of low-k SiOCR interlayer dielectric(ILD) films fabricated by plasma enhanced chemical vapor deposition (PECVD). The precursor bis-trimethylsilylmethane (BTMSM) was introduced into the reaction chamber with the various flow rates. The absorption intensities of Si-O-$CH_x$, bonding group and Si-$CH_x$, bonding group changed synchronously for the variation of precursor flow rate, but the intensity of Si-O-Si(C) responded asynchronously with the $CH_x$, combined bonds. The SiOCH films revealed ultra low dielectric constant around 2.1(1) and reduced further below 2.0 by heat treatments.