An anti-reflection (AR) coating was deposited on the surface of flat panel displays to increase the efficiency of the light emission. The use of low reflective index material can decrease the thickness of the optical coating layer. In this work, low refractive index SiOCF:H films were deposited on P-type (100) Si and glass substrates by the plasma enhanced chemical vapor deposition (PECVD) method using an SiH 4 , CF 4 and N 2 O gas mixture. The refractive index of the SiOCF:H film continuously decreased with increasing deposition temperature and rf power, exhibiting a minimum value of 1.3854. As the rf power was increased, the fluorine content of the film increased linearly to 5.41% at an rf power of 180 W. The rms surface roughness decreased to 1.0 nm with increasing rf power, with the optimum conditions being observed for the film deposited at an rf power of 140 W.