In order to reduce the cost of AC-PDP, we studied tne fabrication process of the protective layer for AC-PDP by chemical solution deposition method. A stable MgO precursor solution was prepared from Mg-metal, 2-methoxyethanol, alcohol and organic additives. A MgO layer was prepared by spin coating using the precursor solution and firing at 500℃ in air. The MgO layer showed (111) plane orientation and high transmission coefficient (>95%). The measurement of discharge properties indicated that our MgO layer had the similar performance compared with electron beam evaporated one.