The continued scaling of device feature size demands the use of low permittivity intermetal dielectric materials. Porous silica xerogel films have low dielectric permittivity through the incorporation of micropores into the SiO2 network. A feasible xerogel process has been developed. Crack-free and uniform silica xerogel films up to two microns in thickness with targeted porosity were readily coated. Xerogel materials completely filled 0.3 μm wide gaps with a 2:1 aspect ratio. MOSCAP measurements revealed a low permittivity and high dielectric breakdown strength. The dielectric breakdown strength is expected to be higher than that of ambient air because the average pore size of in the xerogel film is much smaller than the mean free path of the ambient air. Surface treated xerogel films were found to be hydrophobic as indicated by the absence of adsorbed moisture peaks in FTIR spectra. Xerogel films maintained their porosity after deposition of dense capping layers and a subsequent process under 700 atm Ar pressure at 400 °C. Test structures containing xerogel were successfully planarization with CMP and went through a tungsten plug deposition process without delamination nor collapsing. These results reflect the reasonable mechanical strength of xerogel films.