Boron suboxide thin films, with controlled carbon content, were grown by rf dual magnetron sputtering of boron and carbon targets in an argon-oxygen atmosphere. Film composition, structure, mechanical, and electrical properties were evaluated with x-ray photoelectron spectroscopy, Auger electron spectroscopy, x-ray diffraction, transmission electron microscopy, nanoindentation, and high-frequency capacitance-voltage measurements. X-ray amorphous B-O-C films (O/B=0.02) showed an increase in density from 2.0 to 2.4 g/cm(3) as C content was increased from 0 to 0.6 at. % and the film with the highest density had nanocrystalline inclusions. The density increase occurred most likely due to the formation of B-C bonds, which are shorter than B-B bonds. All measured material properties were found to depend strongly on the C content and thus film density. The elastic modulus increased from 188 to 281 GPa with the increasing C content, while the relative dielectric constant decreased from 19.2 to 0.9. Hence, B-O-C films show a potential for protective coatings and even for application in electronic and optical devices. (C) 2003 American Vacuum Society.