Titanium dioxide (TiO2) films were prepared by thermal oxidation from Ti films. The Ti films were deposited on glass and silicon (100) wafer substrate by dc magnetron sputtering and subsequent with thermal oxidation process. The crystal structure and morphology of TiO2 films were estimated by using X-ray diffractometry (XRD) and field-emission scanning electron microscopy (FE-SEM), respectively. The optical property of TiO2 films was determined by UV-Visible spectrophotometer. The influences of annealing temperature between 200 to 500°C in air for 1 hour on the structure and optical properties of TiO2 films were investigated. The increasing of annealing temperature was directly affected the phase transition from Ti to TiO2. The optical and structural properties of TiO2 films are the best exhibited with increasing the annealing temperature at 500 °C.