Zirconium acetate solution which was obtained from $ZrOCl_2$.$8H_2O$ was condensed polymerized and drawn to fibers by pulling method. Drawn gel fibers fired at 130$0^{circ}C$ were short porous and mechanically weak. But addition of CaO about 13m/o caused the fibers to have the cubic structure and relatively dense microstructure. In order to clarify the condition for the synthesis of zirconia fibers viscosity measurement DTA-TG analysis X-ray diffraction infrared spectroscopy, SEM and specific surface area were studied.