In this work, we report on the effects of drying temperature on the electrical and structural properties of MgO thin films. The MgO thin films have been prepared on glass substrates using sol-gel spin coating method. The thin films dried at four different temperatures were then subjected to electrical and structural characterizations using two point probes solar simulator (BUKOH KEIKI-EP2000), impedance/gain phase analyzer (Solartron S1 1260), atomic force microscope (AFM) and surface profiler respectively. The result showed that the resistivity of the MgO increased with the increased of the drying temperature. The uniformity of the MgO also affects the dielectric properties of the thin films. The highest relative permittivity obtained was measured to be 7.39 at drying temperature of 100°C.