SrZrO3 resistive oxides on Ag sheathed Bi(2223) tapes were prepared by the sol-gel and dip-coating method to investigate the effect of PVP content and thermal stage on microstructure of the films. Although film thickness rose with the addition of PVP, the amount of PVP was not effective to reduction in the crack density of the films. However, longer drying time at low temperature and shorter heat treatment time at 500 degrees C were effective for controlling the microcracks of the SrZrO3 films, indicating that the microcracking of the films was governed primarily by the thermal stage.