In this letter, we present a preliminary study on fabrication of ZrO2 nanofibers by electrospinning a sol-gel precursor solution with subsequent calcination process. The resultant nanofibers have an average diameter less than 40 nm and can be produced uniformly and repeatedly. Nanofibers with diameter as small as 13 nn were obtained. EDS and TEM study of the nanofibers were performed and nano-sized zirconia crystals were observed in an amorphous fiber matrix. We also found that fiber diameter was independent of PVP concentration in the range of this study.