Amorphous hydrogenated carbon nitride layers, a-C:N:H, amorphous hydrogenated silicon nitride layers, a-SiN x :H and amorphous hydrogenated silicon carbonitride, a-SiC x N y :H, layers, fabricated on borosilicate glass and (001) oriented Czochralski silicon wafers by plasma assisted chemical vapour deposition, 13.56 MHz, were compared in this study. For reliable comparison the processing parameters, except temperature, were kept at the same level in each experiment. The layers containing silicon were grown at 473 K, while the layers without silicon were grown at 298 K. Methane, nitrogen and silane gaseous were used as carbon, nitrogen and silicon gaseous precursors respectively. The layers were subjected to structural studies by FTIR spectroscopy. The thicknesses of the layers and optical constants' functions: refractive index n (λ) and extinction coefficient k (λ), were determined by spectroscopic ellipsometry. Wollam M2000 ellipsometer was used to measure ellipsometric angles Psi (Ψ) and Delta (Δ) within 200÷1800 nm spectral range at three different angles of incidence 65°, 70° and 75°. The differences between structure and properties of the layers were indicated, as well as differences between the same layers deposited on various substrates. The results show that the layers grown on glass and Si are similar materials. Optical constants do not differ much. However, clear differences are seen, when thicknesses of the layers are compared. As a rule, the layers deposited on glass are thicker. A proposed explanation is related to the energy of the bonds CO and Si-O for the layers deposited on glass and C-Si and Si-Si when the layers were deposited on Si wafers.