Tungsten silicide films were deposited on the phosphorus-doped poly-Si/SiO$_{2}$/Si-substrates by LPCVD (low pressue chemical vapor deposition). The formation and various properties of tungsten silicide processed by furnace annealing in N$_{2}$ ambient were evaluated by using XRD. AFM, 4-point probe and SEM. And the redistribution of phosphorus atoms has been observed by SIMS. The crystal structure of the as-deposited tungsten silicide films were transformed from the hexagonal to the tetragonal structure upon annealing at 550.deg. C. The surface roughness of tungsten polycide films were found to very smoothly upon annelaing at 850.deg. C and low phosphorus concentration in polysilicon layer. The sheet resistance of tungsten polycide low phosphorus concentration in polysilicon layer. The sheet resistance of tungsten polycide films are measured to be 2.4 .ohm./ㅁafter furnace annealing at 1100.deg. C, 30min. It was found that the sheet resistance of tungsten polycide films upon annealing above 1050.deg. C were independant on the phosphorus concentration of polysilicon layer and furnace annealing times. An out-diffusion of phosphorus impurity through tungsten silicide film after annealing in $O_{2}$ ambient revealed a remarkably low content of dopant by oxide capping.