Summary: In this paper, the gas phase composition of hexamethyldisiloxane (HMDSO) microwave plasma at 4 × 10−3 mbar and of the corresponding films were studied by FTIR spectroscopy under different power conditions. At low powers, species with a chemical structure very similar to that of HMDSO were observed in the gas phase, whereas the film essentially contained short [(CH3)2SiO]n‐like chains with a low branching rate and the end group Si(CH3)3. At higher powers, the chemical entities present in the gas phase contained several (SiO)x bonds, whereas the branching rate in the film increased with the amount of SiH, SiC and SiO bonds. The interpretation of these observations led to a proposal involving a chemical mechanism. In this mechanism, the increasing decomposition of HMDSO into by‐products, which themselves increasingly decompose as the power is raised, plays a determining role.