Semiconductor devices employing siloxane epoxy polymers as low-κ dielectric films are disclosed. The devices include a semiconductor substrate, one or more metal layers or structures and one or more dielectric films, wherein at least one dielectric film in the devices is a siloxane epoxy polymer. Use of siloxane epoxy polymers is advantageous, in part, because the polymers adhere well to metals and have dielectric constants as low as 1.8. Thus, the disclosed semiconductor devices offer much better performance than devices fabricated using conventional dielectric materials. Furthermore, the siloxane epoxy polymer dielectrics are fully curable at low temperatures, exhibit low leakage currents, and remain stable at temperatures greater than 400 °C making them particularly attractive for use in the semiconductor industry.