We studied the electrical characteristics of low-k SiOCH interlayer dielectric(ILD) films fabricated by plasma enhanced chemical vapor deposition (PECVD). BTMSM precursor was evaporated and introduced with the flow rates from 16 sccm to 25 sccm by 1 sccm step with the constant flow rate of 60 sccm $O_2$ in process chamber. The vibrational groups of SiOCH thin films were analyzed by FT!IR absorption lines, and the dielectric constant of the low-k SiOCH thin films were obtained by measuring C-V characteristic curves. The heat treatment on SiOCH thin films reduced the FTIR absorption intensity of the Si-O-$CH_3$ bonding group and Si-$CH_3$ bonding group but increased the intensity of Si-O-Si(C) bonding group. The SiOCH ILD films could have low dielectric constant $k;{simeq};2$ and also be reduced further by decreasing the $CH_3$ group density and increasing Si-O-Si(C) group density through annealing process.