ZrO2 –PVP thin films were prepared with sol-gel and spin coating method. The films were characterized or examined by many kinds of instruments. With different heating treatment temperature, the surface toughness Ra of ZrO2-PVP thin films are different from 0.421nm to 0.738. And 1-on-1 laser-induced damage threshold tests on ZrO2 films were carried out with a Q–switched Nd-YAG high power laser at 1064 nm with a pulse width of 1ns. The experimental results showed that ZrO2 thin films could achieve good surface micro morphology and high laser induced damage threshold.