In this studies, we present different layers of PMMA films spin coated onto glass substrate by using sol-gel spin-coating method. Atomic Force Microscope (AFM) reveals the surface morphology of the samples uniformly distribute on the substrate. 1 layer sample show white particles of PMMA clearly spread on the substrate and become closely-packed after the layer of PMMA increase to 3, 5 and 7 layers. 7 layers completely dense surface morphology due to the excessive number of the particles of PMMA in the sample. The approximate roughness was recorded between ranges 0.10 – 0.25 nm. Raman spectra shown 7 layers of PMMA films as the lowest Raman intensity with strong and intense peak at band about 1024 cm-1 which is probably due to the excessive number of particles and rougher surface present in the sample.