Optimum condition of remote plasma enhanced chemical vapor deposition using orthogonal array method was chosen. Characteristics of oxide films deposited by RPECVD with SiH$_{4}$ and N$_{2}$O gases were investigated. Etching rate of the optimized SiO$_{2}$ films in P-etchant was about 6[A/s] that was almost the same as that the high temperature thermal oxide. The films showed high dielectric breakdown field of more than 7[MV/cm] and a resistivity of 8*10$^{13}$ [.ohmcm] around at 7[MV/cm]. The interface trap density of SiO$_{2}$/Si interface around the midgap derived from the high frequency C-V curve was about 5*10$^{10}$ [/cm$^{2}$eV]. It was observed that the dielectric constant of the optimized SiO$_{2}$ film was 4.29.