Boron nitrogen (BN) films with the different cubic phase content were deposited on Si and fused silica substrates by radio frequency bias sputtering from a hexagonal BN target by using a two-stage deposition process. The BN films were characterized by Fourier transform infrared spectroscopy, X-ray photoelectron spectroscopy and UV-visible transmittance and reflection measurements. The optical absorption coefficient alpha and the refractive index n were calculated from the transmittance and reflection spectra. With increasing the c-BN content the absorption edge shifts to the higher energy, indicating that the optical band gap of the BN films increases with cubic BN content. The optical absorption behavior of BN films shows characteristics of amorphous materials. The dependence of alpha on the photon energy was fitted by the Urbach tail model and the band-to-band transition model at the two different energy regions, and the optical band gap of the BN films were obtained from the fits. In addition, the refractive index indicates obvious difference for the BN films with different cubic phase content.