A process for producing a silica-based film which comprises irradiating a film comprising at least one siloxane compound with electron beams to thereby convert the film into a film having a dielectric constant of 3 or lower and having silicon carbide bonds represented by Si—C—Si is disclosed. The film has an even thickness, is excellent in storage stability, dielectric constant, mechanical strength, etc., has low hygroscopicity, and is suitable for use as a dielectric film in semiconductor devices and the like.