Low dielectric constant (low-k) materials as an interconnecting insulator in integrated circuits are essential for resistance-capacitance (RC) time delay reduction. Plasma technology is widely used for the fabrication of the interconnects, such as dielectric etching, resisting ashing or stripping, barrier metal deposition, and surface treatment. During these processes, low-k dielectric materials may be exposed to the plasma environments. The generated reactive species from the plasma react with the low-k dielectric materials. The reaction involves physical and chemical effects, causing degradations for lowk dielectric materials. This is called "plasma damage" on low-k dielectric materials. Therefore, this chapter is an attempt to provide an overview of plasma damage on the low-k dielectric materials.