SiON thin films were deposited by plasma-enhanced chemical vapor deposition method at 350 °C using N2O/SiH4 gas mixtures as precursors. As-deposited SiON films were annealed in different gas atmospheres (air, N2, and O2) and at different annealing temperatures (800 oC ∼ 1100 oC). Effects of annealing atmosphere on the Si-O, Si-N, Si-H, and N-H bonding characteristics in SiON films and their structural and optical properties have been investigated. Cross-sectional and planar microstructures were characterized by scanning electron microscopy and atomic force microscopy, and crystallinity was investigated by X-ray diffraction. Chemical bonding characteristics and optical properties SiON films were studied using fourier transform infrared spectroscopy and prism coupler. Xray diffractions showed no evidence of any crystals in all SiON films. The deposition rate strongly depended on the processing parameters such as radio frequency (rf) power, N2O/SiH4 flow ratio, and SiH4 flow rate. Deposition rate increased as N2O/SiH4 flow ratio increased and SiH4 flow rate increased. It was possible to obtain SiON films with surface roughness of about 1 nm and a high deposition rate of about 4 μm/h when the processing parameters were optimized as rf power of 200 W, N2O/SiH4 flow ratio of 3, SiH4 flow rate of 100 sccm. It was observed that the intensity and the shift of the Si-O stretch and Si-N peaks depended on the annealing atmosphere as well as the annealing temperature. The intensity of Si-O peaks increased in the samples annealed in oxygen atmosphere, but it decreased in the samples annealed in nitrogen atmosphere. The intensity of Si-N peak decreased in the samples annealed in oxygen atmosphere, but it increased in the samples annealed in nitrogen atmosphere. The position of Si-O peaks shifted from 1030 nm to 1140 nm in the samples annealed both in oxygen and in nitrogen atmosphere. It was also observed that the intensities of Si-H (∼2250 cm−1) and N-H (∼3550 cm−1) peaks decreased apparently as the annealing temperature increased in all annealed samples.