We have Manufactured the low-k dielectric interlayer fabricated by plasma enhanced chemical vapor deposition (PECVD), The thin film of SiOCH is studied correlation between components and Dielectric constant. The precursor was evaporated and introduced with the flow rates from 16 sccm to 25 sccm by 1sccm step in the constant flow rate of 60 sccm $O_2$ in process chamber. The chemical characteristics of SiOCH were analyzed by measuring FT/IR absorption lines and obtained each dielectric constant measuring C-V. Then compare respectively. ILD of BTMSM/$O_2$ could have low dielectric constant about $ksim2$, and react sensitively. Also dielectric constant could be decreased by the effects of decreasing $CH_3$ and growing Si-O-Si(C) after annealing process.