The SiOC film as inter layer insulator was researched the reason of the decreasing the dielectric constant by the ionic polarization and electronic polarization, respectively. The dielectric constant was measured using the conventional C-V measurement system, and the reflective index owing to the electronic polarization. Two kinds of dielectric constants were compared and then induced the origin of low-k materials. The chemical properties of the SiOC film were analyzed by the FTIR spectra, and the carbon content was obtained by the deconvoluted data of FTIR spectra. The variation of the carbon content tended to similar to the trend of reflective index, but was in inverse proportion to the dielectric constant. The effect of the electronic polarization did not affect the decreasing the dielectric constant, however the ionic polarization decreased effectively the dielectric constant of the SiOC film.