Plasma ion implantation (PII) doping technique has been utilized to prepare a new lowdielectric constant (low k) material SiO(F,C). Fluorine and carbon were implanted into SiO2 films by CF4 PII using an ICP plasma reactor. The effective dielectric constant of the films was significantly reduced after PH doping. An analysis of a double layer model indicated that a high quality dielectric layer with a dielectric constant down to 2.8 can be achieved by an optimized PII process. Contrasting to other conventional low-k material techniques, PII process also improved bulk resistivity and electrical field breakdown strength. The improvement possibly resulted from adding carbon into the films. The etching effect of CF4 PII could be beneficial to planarization and gap filling of dielectric interlayer.