Thin film on SiO$_2$ glass was synthesized by a dip-coating method from the ZrO$_2$ sol which had dispersed nanosize Au particle under ambient atmosphere. After heat treatment of the prepared thin film, the characteristics were investigated by X-ray diffraction, UV-VIS spectrometer, Atomic Force Microscopy (AFM), Scanning Electron Microscopy (SEM) and Transmission Electron Microscopy (TEM). It was found that ZrO$_2$ thin film with 100 nm thickness was crystallized to tetragonal phase at 50$0^{circ}C$. The size of dispersed Au particle was 15∼40nm and the film had a smooth surface with a roughness of 0.84 nm. The film showed nonlinearity characteristics with absorption peaks at 630∼670nm visible region because of the plasma resonance of Au metallic particles.