Silicone oil exhibits the properies of both organic and inorganic substances and, thus, it has many superior properties such as higher thermal resistance and lower thermal oxidation level when compared to other dielectric liquids. In order to investigate the dielectric characteristics, dielectric liquids of viscosity 1 [cSt] is chosen as the specimen and experiment is performed in the temperature range of 20∼65 [$^{\circ}C$] and frequency range of 30∼1${\times}$10$\^$6/ [Hz] respectively. As a result, the observed linear decrease in dissipation factor at the frequency range below 3 [kHz] is due to the influence of frequency, whereas the increase in dissipation factor at higher frequency range is contributed by electrode's resistance. At a fixed frequency of 30 [kHz], increasing temperature results in higher peak value and wide width of the absorption curve. This is due to the increase in dipole and viscosity. As temperature increases, dipole moment is decreased from 0.98 to 0.64 [debye]. The activation energy which causes the relaxation and loss of dielectric is obtained about 15 [kcal/mole].