Frequency dependent dielectric properties of zinc oxide (ZnO) based metal-insulator-semiconductor (MIS) structure were analyzed in a wide frequency range. The ZnO thin layer on p-type silicon (100) was prepared by using atomic layer deposition (ALD). Dielectric parameters such as dielectric constant (epsilon'), dielectric loss (epsilon ''), dielectric loss tangent (tan delta), electrical conductivity (sigma(ac)) and complex electrical modulus (M* = M' + iM '') of this structure have been studied in depth by using spectroscopic technique in the different applied bias voltages and frequencies under the room temperature condition. According to experimental results, epsilon', epsilon '', tan delta, sigma(ac), M' and M '' values were strongly depended on the applied voltage and the frequency in accumulation and depletion region. While the values of epsilon' reduce with rising frequency for each applied voltage, epsilon '' values reduce with rising frequency and decreasing voltage. The sigma(ac) is observed to weak increase with rising frequency. M' values go up by rising frequency. M '' values give a peak and the peak location moves to higher frequency by rising applied voltage. The experimental values confirmed that interfacial polarization can be readily ingenerated at low frequency and interface states located in the metal-semiconductor interface have an influence on the dielectric characteristics of Al/ZnO/p-Si MIS structures.