Lithium phosphorous oxynitride (Lipon) films were deposited in N-2 gas atmosphere with different radio-frequency magnetron sputtering power from 80 to 160 W with 20 W step increase. Upon films deposited at lower sputtering power showed higher ionic conductivities than the films deposited at higher sputtering power, The results of impedance measurements showed that nitrogen incorporation into the glass structure increased the ionic conductivity and this nitrogen content in the Lipon film,, increased as the sputtering power decreased. In addition, the Auger electron spectroscopy depth profile showed that the increased nitrogen content in the Upon films was not the result of the target surface poisoning effect but the result of reactive incorporation of nitrogen.