A recently developed bidirectional thermal expansion measurement (BTEM) method was applied to different types of low-k films to substantiate the reliability of the Poisson's ratio found with this technique and thereby to corroborate its practical utility. In this work, the Poisson's ratio was determined by obtaining the temperature gradient of the biaxial thermal stress from substrate curvature measurements, the temperature gradient of the whole thermal expansion strain along the film thickness from x-ray reflectivity (XRR) measurements, and reduced modulus of the film from nanoindentation measurements. For silicon oxide-based SiOC film having a thickness of 382.5 nm, the Poisson's ratio, Young's modulus and thermal extension coefficient (TEC) were determined to be Vf = 0.26, αf =21 ppm/K and Ef =9,7 GPa. These data are close to the levels of metals and polymers rather than the levels of fused silicon oxide, which is characterized by Vf = 0.17 and Er = 69.6 GPa. The alkyl component in the silicon oxide-based framework is thought to act as an agent in reducing the modulus and elevating the Poisson's ratio in SiOC low-k materials. In the case of an organic polymer SiLK film with a thickness of 501.5 nm, the Poisson's ratio, Young's modulus and TEC were determined to be Vf = 0.39, αf =74 ppm/K and Er =3.1 GPa, which are in the typical range of V= 0.34~0.47 with E =1.0~10 GPa for polymer materials. From the viewpoint of the relationship between the Poisson's ratio and Young's modulus as classified by different material types, the Poisson's ratios found for the silicon oxide-based SiOC and organic SiLK films are reasonable values, thereby confirming that BTEM is a reliable and effective method for evaluating the Poisson's ratio of thin films.