The in-depth distribution of phases in c-BN films deposited by Ion Beam Assisted Deposition (IBAD) at two different ion energy values (300 and 600 eV) was investigated using the quantitative IR transmission measurements and the HREM technique. Whatever the value of the studied ion energies, the characteristic layered morphology of c-BN film is observed including the interfacial sp2 zone between the substrate and the c-BN volume. In the case of 600 eV ion energy, this interfacial zone is less well-defined in comparison with 300 eV ion energy and the corresponding thickness is more important. Furthermore, the h-BN phase is more diluted within the c-BN film volume showing that the purest phase concentration of c-BN is found for the lowest ion energy, i.e. 300 eV.