SiO thin films are deposited by evaporator the refractive index of wave length, photon energy and the absorptive rate of these films are measured by spectroscopic ellipsometer. It is derived the absorptive rate and permitivity of SiO thin films from the equations that calculating the refractive index. And the result show good agreement with the calculated values and experimental values. As a result, the wave length of light is increased in the condition that the angle of incidence is fixed on SiO thin film, the basic absorption and the absorption impurities are found in the low wave length (below 450 nm in this study) and the reflective absorption and conductive absorption is increased by the form of exponential function over the low wavelength. The absorptive rate is increased by increased the angle of incidence and thickness of SiO film for the insulating layer. As the thickness of SiO film is increased, the value of complex permitivity is decreasing and as wave length of incidence is increased., the value of dielectric is linearly increasing.