thin films were deposited by RF magnetron sputtering method under various RF power, substrates and oxygen partial pressure. Elliptic constants were measured by using a phase modulated spectroscopic ellipsometer and analyzed with the Tauc-Lorentz dispersion formula and best fit method in the range of 3101239 nm. Also, transmittance spectra of the films were measured by UV -Vis spectrophotometer in the range of 3001000 nm. From these data, thickness of and surface layer were analyzed and changes of magnitude and shape of dispersion of optical constants according to fabricated conditions were measured. Also, to evaluate thickness and optical constants data analyzed by Tauc-Lorentz dispersion formula, the measured and analyzed transmittance spectra were compared. In result of the comparison, two spectra were in good agreement each other. Accordingly, it indicates that our ellipsometric analysis is valid.