Ultrasonic spray pyrolysis has been applied to deposit MgO thin films on Si(100) and quartz glass substrate. The microstructures and properties of the as-grown MgO thin films were examined by X-ray diffraction, scanning electron microscopy, spectrophotometer and semiconductor resistivity meter. The results indicates that the MgO thin films deposited under optimal conditions shows smooth and dense surface without visible pores or defects over the substrate, and as well as good thickness uniformity. Almost completely (100)-oriented MgO films with the transmission higher than 90% in UV/VIS region and the resistivity at least in the order of 107Ω-cm were obtained. MgO thin film with such a crystal quality seems to be very suitable for acting as a buffer layer for the subsequent epitaxial growth of films.