Three series of MgO thin films were prepared by the spin coating of MgO precursor solutions (aqueous and organic based solutions) and by electron-beam evaporation. The quality of the films coated on the Si (100) substrate was characterized by observing crystallinity and surface roughness of the films. The measurement of the secondary electron emission (SEE) yield of the MgO films does not reveal any significant dependence on the MgO film fabrication process. However, it was found that the magnitude of the SEE yield is strongly dependent on the sample bias voltage. The maximum SEE yield of over 6 was obtained for the films prepared by both aqueous and organic based solutions. MgO layer formation by precursor solutions is a promising method considering the fact of its easiness and convenience, which also gives a relatively large SEE yield comparable to the MgO layer prepared by electron-beam evaporation.