$ZrO_2$ films were coated on aluminum etching foil by the sol-gel method to apply $ZrO_2$ as a dielectric material in an aluminum(Al) electrolytic capacitor. $ZrO_2$ films annealed above $450^{circ}C$ appeared to have a tetragonal structure. The withdrawal speed during dip-coating, and the annealing temperature, influenced crack-growth in the films. The $ZrO_2$ films annealed at $500^{circ}C$ exhibited a dielectric constant of 33 at 1 kHz. Also, uniform $ZrO_2$ tunnels formed in Al etch-pits $1{mu}m$ in diameter. However, $ZrO_2$ film of 100-200 nm thickness showed the withstanding voltage of 15 V, which was unsuitable for a high-voltage capacitor. In order to improve the withstanding voltage, $ZrO_2$-coated Al etching foils were anodized at 300 V. After being anodized, the $Al_2O_3$ film grew in the directions of both the Al-metal matrix and the $ZrO_2$ film, and the $ZrO_2$-coated Al foil showed a withstanding voltage of 300 V. However, the capacitance of the $ZrO_2$-coated Al foil exhibited only a small increase because the thickness of the $Al_2O_3$ film was 4-5 times thicker than that of $ZrO_2$ film.