Vacuum Ultraviolet (VUV) absorption and damage of porous OSG low‐k dielectrics in the wavelength range 140–160 nm was measured. The measurements were done for two OSG films with different porosity. VUV absorption by OSG dielectrics very slowly decreases with increasing wavelength compared to SiO2 which absorption sharply drops reaching the absorption edge. As the analysis has shown the absorption cross‐sections reduced to the Si atom density of these films are very close that indicates the same mechanisms of absorption and damage. The possible absorption and damage mechanisms are briefly discussed.