A new chemical and chemical/ultrasonic approach to the preparation of VO2 films and VO2-impregnated bulk materials has been developed. In this approach, a V2O5 sol prepared by quenching is used to coat SiO2 substrates. The resulting gel-film is heat treated in a reducing atmosphere to form a film identified as VO2 from the results of X-ray diffraction and both optical and resistivity measurements, which reveal the phase transition characteristic of vanadium dioxide. The advantage of this approach to the formation of VO2 is that the V2O5 sol can be used to impregnate porous materials, which are then heat treated to form an optically active composite material. The switching properties of the VO2 films are investigated using optical and resistivity measurements, and the results are compared to those obtained for VO2-films prepared by more-conventional methods.