It was reported that low temperature plasma developed by our group was apparently homogeneous and stable at atmospheric pressure, and was generated if the alumina was used as a dielectric insulating material and Ar gas as a plasma gas. This is a structure in which the dielectric materials are covered and arranged in parallel in the one side of electrode. In this experiment, we discovered that dielectric material was important to generate normal electric discharge. To examine the effect of dielectric material on the electric discharge characteristic, the voltage and current of the plasma was measured and the electrical effect of dielectric material was examined. Also, it was applied to an etching of tin oxide films.