Nano-structured carbon nitride $(CN_x)$ films were prepared by reactive RF magnetron sputtering with a DC bias at various deposition conditions, and the physical and electrical properties were investigated. FTIR spectrum indicated an ${alpha}C_3N_4$ peak in the films. The carbon nitride film deposited on Si substrate had a nano-structured surface morphology. The grain size was about 20 nm and the deposition rate was $1.7{mu}m/hr$. When the $N_2/Ar$ ratio was 3/7, the level of nitrogen incorporation was 34.3 at%. The film had a low dielectric constant. The metal-insulator-semiconductor (MIS) capacitors that the carbon nitride was deposited as insulators, exhibited a typical C-V characteristics.