To meet such challenges for the controlling of critical feature dimension at sub-50–100‐nm, it has been a general industrial trend to employ shorter wavelength (193nm, for example) lithography for better resolution and to use bottom antireflective coating (BARC) for a reduced standing wave formation and thus, a better critical dimensional control. Matching the optical constants (n,k) between the BARC, photoresist, and the underlayer to be patterned is critical for the elimination of such standing waves. SiOxNy and SiOxCy are two attractive inorganic BARC candidates in view of their easily adjustable optical constants by varying the deposition parameters and their etching compatibility with standard semiconductor plasma processes. In this article, SiOxNy films were prepared by plasma enhanced chemical vapor deposition approach. These films have been further characterized using x-ray photoelectron spectroscopy for chemical composition depth profile, Fourier transform infrared spectroscopy for local chemical bonding, and ellipsometry for optical constants. It has been demonstrated that the refractive indices of SiOxNy can be tuned from 1.6 to 2, while the absorption constants k can be adjusted from 0.1 to 0.9 by changing the process parameters, such as SiH4 flow rate, NH3 flow rate, and SiH4∕N2O ratio. To integrate the SiOxNy BARC film into the storage device manufacturing, the pattern transferring capability of SiOxNy has been discussed. A film stack structure of photoresist∕SiOxNy∕carbon or SiC hard mask∕magnetic device layer has been used to evaluate the performance of the SiOxNy BARC. SiOxNy film was opened via inductively coupled plasma etching with CHF3+O2 chemistry, while carbon and SiC hard masks were opened using He–O2 and SF6–He–O2 chemistries, respectively. SiF emission line at 388nm wavelength was used for end point during the SiOxNy etching, while the 778nm O peak and 685nm F peak have been used for carbon and SiC end pointing. The profiles of the etched SiOxNy and carbon∕SiC were analyzed by cross-section transmission electron microscopy.