Theoretical study using mathematical analysis supported by Matlab code was created, for Silicon dioxide (SiO<sub>2</sub>) thin films on various substrate materials (Aluminium, quartz, and silicon), and different thicknesses. Reflectance and transmittance of the (SiO<sub>2</sub>) thin film is strongly dependent on the electromagnetic wavelength. Many physical results were obtained. The results obtained serve as an illustration of the feasibility of simple techniques in measuring precisely the reflectance and absorptance of the (SiO<sub>2</sub>) thin film with an error not exceeding 0.1%. The reflectance and absorptance characteristics of multilayer thin film are strongly dependent on the wavelength of the electromagnetic waves. The effects of various substrate materials on the reflectance characteristics have been investigated by evaluating the reflectance curves of SiO<sub>2</sub> thin films with thickness in the range of (100-1000) nm. The amplitude and periodicity of reflectance and absorptance changed with wavelength. Also the periodicity of this variety change with the film thickness and with the substrate material. In multilayer thin-film devices, the amount of light reflected at each interface can be adjusted by adjusting many factors like film thickness and substrate materials. beams phase can be adjusted by changing the layer thickness. There are thus two parameters associated with each layer, thickness and refractive index difference between film and substrate materials, which can be chosen to give the required performance.