V2O3 films fabricated on (10 (1) over bar 10) or ((1) over bar 012) Al2O3 substrates in a sol-gel process and subsequent annealing in a very low pressure exhibited an abrupt and large metal-insulator transition (MIT) near -104 degrees C on heating. In this study, VO2 films initially formed by a sol-gel process were effectively reduced to V2O3 at an annealing temperature of >= 550 degrees C in a vacuum without reducing gases. The V2O3 films exhibited resistance changes as large as 2 x 10(4)-2 x 10(5) due to MIT with annealing temperatures ranging from 550 to 650 degrees C, which are much lower than the process temperature reported in earlier studies. (C) 2008 The Electrochemical Society.