Polymeric ZrO2 gels were prepared by the controlled chemical modification method (CCM method) of zirconium-n-propoxide. In this method, the steric hindrance by alkoxide-acetic acid chelation could be used to control the hydrolysis and condensation reaction of the zirconium alkoxide if the amount of hydrolysis water was limited. As a result, polycondensaticn occurred uniformly in the solution, forming a linear zirconoxane polymer. When the solvent evaporated, the zirconoxane polymer crosslinked with each other and formed polymeric ZrO2, gels, which were monolithic and transparent. These polymeric gels could be re-dissolved into n-butyl alcohol with acetic acid and mechanical stirring. Heating would enhance the dissolution of the gels. Using the re-dissolved gel solution, dense thin films of ZrO2, could be obtained by dip-coating procedures without many coating operations.