Carbon nanotube(CNT) plays an essential role in various fields of nano based science and technology. Recently, silica coated CNT composites are interested because they are useful for the optical, magnetical, and catalytic applications. In this report, carboxyl groups were introduced on the MWCNT using nitric acid. In order to maximize the silica encapsulation efficiency, carboxyl groups of MWCNT reacted with a silane coupling agent were used to prepare silica coated MWCNT. Due to their strong interaction between modified MWCNT and TEOS. Silica layer with a controllable thickness was achieved. Silica coated MWCNT were further utilized as the template for the synthesis of hollow silica nanotubes after $800^{circ}C$ calcination.