The amorphous tantalum oxynitride (TaOxNy) thin films were prepared on silicon (100) substrates by magnetron sputtering system with different techniques of conventional reactive sputtering and reactive gas-timing (RGT). The films were studied via spectroscopic ellipsometry (SE) measured in the range of 0.75-5.0 eV with 0.025 eV interval at 70 degrees incident angle, and the optical model based on Tauc-Lorentz function was constructed to extract the properties of the films. The SE results indicated that all prepared films were grown homogeneously and show different optical properties upon their deposition conditions and techniques. The optical properties of film prepared by conventional reactive sputtering were close to the tantalum oxide film (TaO). The refractive index and optical band gap (E-g) of RGT samples changed with the oxygen timing and correlated with the change of oxygen and nitrogen concentration of the films. In addition, the morphologies, crystallinities, atomic concentrations and distributions of nitrogen atoms in the films analyzed by field-emission scanning electron microscopy, glazing-incident X-ray diffraction, X-ray photoelectron spectroscopy and X-ray absorption spectroscopy are also discussed.