The chemical properties of SiOC film was studied for inter-layer insulator. SiOC film was formed with non polarity due to the appropriate union by the alkyl and hydroxyl group. An amorphous structure of non polarity can induce the low dielectric constant materials. The chemical properties of thin film can define the bonding structure owing to the ionic variation, and the analysis of chemical properties was researched by the carbon content using the FTIR spectra, and induced the film with non polarity. The electrical properties is the electron flow, and is always not the same as the chemical properties. The electrical properties of SiOC film with various flow rate ratios was analyzed and researched the correlation between the chemical properties. SiOC film showed the increasing of the leakage current after annealing process, and abruptly increased the carbon content at some samples. But the sample with increasing the carbon content decreased the leakage current. It means that the chemical properties is not the same as the electrical properties, and the carbon is related with the variation of the bonding structure, and does not contribute the current flow.