Abstract. Precursor solutions for zirconia films on soda lime silica glass substrate were prepared from zirconium oxychloride octahydrate (ZOO) and acetic acid (HOAC) maintaining the mol ratios, [HOAC]/[ZOO] = 2, 4, 6, 8 and 10. A characteristic UV absorption band at -,~280 nm in the "-q20 h aged precursor solutions was identified for acetate group of the zirconium acetato complexed species. The presence of acetate ligand coordinated with either ZrOOH + or [Zr4(OH)s] 8+ or with both was predicted by the studies of UV spectra of aged solutions and FUR spectra of unbaked films on silicon wafer. Dipping technique was followed for film formation. and 6, detected the ionic species, Zr +, ZrO +, ZrO +, Na +, Ca +, Fe +, H + while the negative SIMS detected Oand CI-. The relative contents of the ionic species with respect to Zr + were dependent on the acid content of the precursors. Reflection (%) of the baked films in the UV region was also dependent on the acid content of the precursors. Electron diffraction pattern of the typical baked film derived from the precursor with [HOAC]/[ZOO] = 2 exhibited meta-stable cubic phase of zirconia and the grains were found to be elongated (aspect ratio, 2.00-2.33).