Abstract. MgO thin films with either (111) or (200) preferential orientation have been prepared on (100) Si substrates by sol-gel method after a heat-treatment at 800~ The obtained (111) preferentially oriented MgO film has a dielectric constant of 7.0 with a loss factor of 5% and a dielectric strength higher than 8 • 105 V/cm. The optical refractive index, which depends on the film thickness, is 1.71 when the film thickness is 260 nm. The surface structure of the Si substrate is believed to affect the preferential orientation of the sol-gel derived MgO film. Specifically, the microstructures at the interface indicate an interdiffusion of Mg, O, and Si between the film and the substrate.