In this study, we report synthesis of few layers MoS₂ films by vapour-phase sulphurization of Mo/MoO₃ thin films grown using electron beam (e^- bean) evaporation technique. Few layers MoS₂ films has been characterized by optical techniques such as Raman spectroscopy, Photoluminescence spectroscopy, and scanning electron microscopy. The dielectric study of films has been done as function of both frequency and temperature. The experimental results indicate that the ac conductivity, dielectric constant and dielectric loss depend on the temperature and frequency. The dielectric results are compared to the principal theories that describes the universal dielectric response behaviour.