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In this work, cerium oxide thin films were prepared using cerium chloride heptahydrate, ethanol and citric acid as an additive by sol-gel spin-coating technique and further characterized to study the various properties. Chemical composition of deposited films has been analysed by FTIR which shows existence of CeO 2. The samples have been optically characterized using ellipsometry to find refractive index of 2•18 and physical thickness which is measured to be 5•56 nm. MOS capacitors were fabricated by depositing aluminum (Al) metal using the thermal evaporation technique on the top of CeO 2 thin films. Capacitance-voltage measurement was carried out to calculate the dielectric constant, flat-band voltage shift of 18•92, 0•3-0•5 V, respectively and conductance-voltage study was carried out to determine the D it of 1•40 × 10 13 eV −1 cm −2 at 1 MHz.