Stable zirconia sol was prepared from zirconium butoxide Zr(OC4O9)4 as a precursor and ethylacetoacetate(EAcAc) or diethylene glycol(DEG) as a chelating agent under ambient agent under ambient atmosphere by Sol-Gel process. The sythesized sol was coated on 304 stainless steel substrate by dip coating, thereafter zirconia film could be obtained by heat-treatment at $600^{circ}C$. The characteristics of coating film were determined by FT-IR, XRD, and ellipsometion peak represented Zr-O-Zr bonding of tetragonal phase was shown at 470cm-1. Crystallization of zirconia gel and film from amorphous state to tetragonal phase started at 40$0^{circ}C$, and then transformed into monoclinic phase around $700^{circ}C$. Zirconia film coated on 304 stainless steel substrate showed relatively low porosity of 16% when it was coated with 0.4M zirconia sol and thereafter heat-treated at 80$0^{circ}C$ and the film was densified continuously up to 90$0^{circ}C$. The zirconia film of 10 nm thick acted as a protective layer against oxidation up to $700^{circ}C$.