SnO
2 (3 % Sb) films were implanted with 5×10
16 57Fe ions/cm
2 at the substrate temperature of 500°C, and annealed at temperatures between 400°C and 800°C. These films were characterized by depth selective conversion electron Mössbauer spectroscopy (DCEMS) using a back scattered type of a gas proportional counter, and measured by a Kerr effect magnetometer. Kerr effect measurements of the SnO
2 films showed ferromagnetism at room temperature. The Mössbauer spectra of the as-implanted films consisted of paramagnetic doublets of Fe
3+ and Fe
2+ species and two broad sextets, which showed site A and site B of fine grain magnetite. The Kerr rotation angles increased step by step with post-annealing up to 700°C. This phenomenon was attributed mainly to ferromagnetic maghemite produced by post-annealing. It was found from DCEMS analysis that the maghemite with relatively large grains exists more in top layer than deep layer.
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