MgO thin films have been prepared on substrates by a novel and simple sol-gel method using magnesium nitrate and collusion as starting material. The MgO nano catalyst with good sensor crystallization were obtained after annealing at 100°C Magnesium oxide was prepared by sol-gel method. The method involves the hydrolysis of magnesium alkoxide in the presence of acid or basic catalysts followed by a polyethylene glycol condensation reaction. The synthesized solids were characterized by IR spectroscopy X-ray diffraction electron microscopy, Ultraviolet visible absorbance measurement photoluminescence and Raman scattering spectra. sol gel irradiation the structure and morphology of the MgO particles were analyzed by XRD,These articles were used for FTIR spectroscopic measurement and spectra were collected, In EDS we calculated the peak intensity the SEM the images of metal oxide.