Recently, variety of organic and inorganic hybrid materials have recently investigated as alternative routes to SiOC, $SiO_2$ thin film formation at low temperatures for applications in electronic ceramics. Specially, silicon based polymers, such as polycarbosilane, polysilane and polysilazane derivatives have been studied for use in electronic ceramics and have been applied as dielectric or insulating materials. In this study, Polycarbosilane(PCS), which Si-$CH_2$-Si bonds build up the backbone of the polymer, has been investigated as low-k materials using a solution process. After heat treatment at 350$^{circ}C$ under $N_2$ atmosphere, chemical composition and dielectric constant of the thin film were $SiO_{0.27}C_{1.94}$ and 1.2, respectively. Mechanical property measured using nanoindentor shows 1.37 GPa.