Dielectric properties of nano zirconium di oxide particles were prepared by using modified dip coating method with various temperatures and are reported. The particles are deposited on well cleaned glass substrate. The structural morphology of as prepared samples is analyzed by scanning electron microscope. The size of the nanocrystals and crystalline structure were investigated from XRD equipment. These nano dimension ZrO2 particles are used as a dielectric medium in the fabrication of capacitors. The capacitance and dielectric constant values were studied and calculated using digital LCRZ meter. The transmittance and absorption spectrum of the samples is also examined by UV- Vis spectrograph meter.