Magnesium oxide (MgO) film is commonly used as protecting layer for alternative current plasma display panels (AC-PDPs). Low energy ion induced secondary electron emission coefficient (γ) is one of the important factors to improve performance of AC-PDPs. The aim of this study is to prepare MgO films with high γ using ion beam assisted deposition (IBAD). The film composition, density, and crystal orientation were also investigated. The results suggest that MgO films with high γ can be obtained using IBAD. On the other hand, as the assisted ion beam energy increased to more than 500eV during deposition, (200)-oriented film with low γ grew preferentially and then the γ decreased.