We studied the optical characteristics correlated with low dielectric constants of low-k SiOCH thin films through ellipsometry. The low-k SiOCH thin films were prepared by CCP-PECVD method using BTMSM(Bis-trimethylsilylmethane) precursors deposited on p-Si wafer. The Si-O-CHx, Si-O-Si, Si-CHx, CHx and Si-H bonding groups were specified by FTIR spectroscopic spectra, and the groups coupled with the nano-porous structural organic/inorganic hybrid-type of SiOCH thin films which has extremely low dielectric constant close to 2.0. The structural groups includes highly dense pore as well as ions in SiOCH thin films affecting to complex refraction characteristics of single layer on the p-Si wafer. The structural complexity originate the complex refractive constants of the films, and resulted the elliptical polarization of the incident linearly polarized light source of Xe-light source in the range from 190 nm to 2100 nm. Phase difference and amplitude ratio between s wave and p wave propagating through SiOCH thin film was studied. After annealing, the amplitude of p wave was reduced more than s wave, and phase difference between p and s wave was also reduced.