Structural properties of rf sputtered boron nitride films were studied as a function of deposition parameters such as nitrogen pressure, substrate temperature and substrate bias using X-ray photoelectron spectroscopy and Auger electron spectroscopy. Composition and information on chemical bonding of resultant films was determined by XPS. XPS core level spectra showed that ratio of boron to nitrogen varied from 3.11 to 1.45 with respect to partial nitrogen pressure. Curve fitting of XPS spectra revealed three kinds of bonding mechanism of boron in the films. XPS peak positions of both B 1s and N 1s shifted to higher energy with higher nitrogen pressure as well as increase in substrate bias voltage. AES was used to see possible contamination of films by carbon or oxygen as well.