The TbFeCo thin films were prepared by the magnetron sputtering system to investigate the effect of the base pressure, film thickness and pre sputtering on the oxidation of the films by analyzing the change of matneto optical properties and by AES depth profile. The films prepared by the facing targets sputtering system represented almost constant magneto optical properties independent of the base pressure resulting from the short flight distance of the sputtered particles. Also, the thin TbFeCo films represented better perpendicular anisotropy as the films thickness increased with pre sputtering. However, it was still needed a deposition rate higher than a certain critical deposition rate to obtain a perfect perpendicular anisotropy even at a very high film thickness.