To prepare high-performance SiO₂ thermal compensation layers for temperature-compensated surface acoustic wave (TC-SAW), SiO₂ thin films were prepared using electron beam evaporation coating and reactive magnetron sputtering. The effects of the two preparation processes on the density, surface roughness, and elastic modulus of SiO₂ thin films were studied. The morphology and crystal structure of SiO₂ films were analyzed using scanning electron microscopy, atomic force microscopy, and X-ray diffraction. The refractive index and thickness changes of the thin film after corrosion were measured using an ellipsometer and the hardness and elastic modulus of the thin film were calculated using a nano-tracer. The results show that SiO₂ prepared by reactive magnetron sputtering has a denser film, lower surface roughness, and higher elastic modulus. A TC-SAW device with a frequency temperature coefficient of -8.6×10^-6/℃ was obtained using a SiO₂ thin film prepared by reactive magnetron sputtering.