The polymer Nanocomposite are advanced material made by incorporating Nano fillers in the polymer matrix, resulting in a new hybrid material with advanced unique properties. This paper emphasizes the development of ZnO (Zinc Oxide) Epoxy Nanocomposite material. The dielectric and insulating property of ZnO-Epoxy Nanocomposite, were studied. This help to contribute to the development of new material for electrical application. The simulation studies and hardware implementation of ZnO Nanoparticle with size ranges from 0-25 nm and 30-50 nm are used. Simulation studies for electric field distribution with various weight percentage of ZnO in Epoxy were analyzed in COMSOL Multiphysics software. ZnO- Epoxy Nanocomposite with various filler distribution samples are created. The high voltage AC & DC tests for samples were conducted and results were obtained.