The characteristics of dielectric constant and $tan{delta}$ of low viscosity silicone oils with changing degree of polymerization were investigated. The result shows dipole loss mechanism at low temperature range. The dielectric loss in the range of low frequencies are predominantly of ionic nature with temperature increase. The peak of dielectric loss is the detrapping of the electrons which is were trapped in the localized level of the silicone oils at the frequency of 30 kHz. The increase of ionic conduction is attributed to the presence of ionizable oxidation products and their increased dissociation feature. The activation energy ${Delta}H$ and dipole moment ${mu}_d$ were increased whit increasing degree of polymerization.