In this paper, we explore RF magnetron sputtered Phosphor–silicate–glass (PSG) film as a sacrificial layer in surface micromachining technology. For this purpose, a 76 mm diameter target of phosphorus-doped silicon dioxide was prepared by conventional solid-state reaction route using P₂𝑂₅ and SiO₂ powders. The PSG films were prepared in a RF (13·56 MHz) magnetron sputtering system at 300 watt RF power, 20 mTorr pressure and 45 mm target-to-substrate spacing without external substrate heating. Microstructures of sputtered silicon dioxide film were fabricated using sputtered PSG film as sacrificial layer in surface micromachining process.