Soft magnetic iron films have been prepared under various deposition conditions by using dual ion beam sputtering (DIBS) apparatus, and the relation between their magnetic properties and micro-structure have been investigated in detail.In this study, the both accelerating voltages of sputtering ions [Vmg] for the target and bombarding those [Vsg] for the growing films surface were varied individually. Argon, hydrogen and nitrogen ions were used for bombarding the films.As a result, the minimum Hc below 5 Oe was obtained in the films bombarded by mixed ions of argon and hydrogen, or argon and nitrogen accelerated at proper energy.It has been found that the moderate mobility of sputtered iron atoms on film surface and the proper incorporation of hydrogen or nitrogen into interstices of iron lattice are very essential for decrease of Hc resulting from an improvement of microscopic uniformity and atomic ordering in the films.