A set of AlN thin films was prepared by reactive magnetron sputtering at room temperature. The effect of oxygen impurities on the structural and optical properties of AlN films is discussed. The structural and optical properties were characterized using X-ray diffraction (XRD) and spectroscopic ellipsometry, respectively. Depending on the deposition conditions, films can grow hexagonal (würzite, P 63 m 3) or cubic (zinc-blende, Fm3m) in microstructure. From the optical measurements, the ellipsometric parameters (ψ, Δ) and the real refractive index as a function of energy were obtained. From the ellipsometric measurements, a model of Lorentz single-oscillator was employed to estimate the optical band gap, Eg. In the theoretical part, a calculation of density of states (DOS) and band structure was performed to be compared with the experimental results.