We have studied dielectric characteristics of low-k interlayer dielectric materials was fabricated by plasma enhanced chemical vapor deposition (PECVD). BTMSM precursor was introduced with the flow rates from 24 sccm to 32 sccm by 2 sccm step in the constant flow rate of 60 sccm $O_2$. Then, SiOCH thin film deposited at room temperature was annealed at temperature of $400^{circ}C$ and $500^{circ}C$ for 30 minutes in vacuum. The vibrational groups of SiOCH thin films were analyzed by FT/IR absorption lines, and the dielectric constant of the low-k SiOCH thin films were obtained by measuring C-V characteristic curves. With the result that FTIR analysis, as BTMSM flow rate increase, relative carbon content of SiOCH thin film increased from 29.5% to 32.2%, and increased by 32.8% in 26 sccm specimen after $500^{circ}C$ annealing. Dielectric constant was lowest by 2.32 in 26 sccm specimen, and decreased more by 2.05 after $500^{circ}C$ annealing. Also, leakage current is lowest by $8.7;{ imes};10^{-9};A/cm^2$ in this specimen. In the result, shift phenomenon of chemical bond appeared in SiOCH thin film that BTMSM flow rate is deposited by 26 sccms, and relative carbon content was highest in this specimen and dielectric constant also was lowest value