The thin film processing and the applicability as a IMD material of SiO2 aerogels providing ultralow dielec-tric properties were studied. The SiO2 aerogel films with 0.5g/㎤ density (78% porosity) and 4000~21000$AA$ thickness could be prepared at 25$0^{circ}C$ and 1160 psig by supercritical drying of wet-gel films, which were spin-coated at the spin rate of 1000~7000 rpm on p-Si(111) wafer under the isopropanol atmosphere. The optimum viscosity of polymeric SiO2 sols for spin coating was in the range of 10~14 cP. The main fac-tors being able to control the film thickness and microstructures were found to be sol concentration, spin rpm, and aging time of wet-gel films. The dielectric constant of the SiO2 aerogel thin film was around 2.0 low enough to be applied to the next generation semiconductor device beyond the giga level.