Presented in this work are the results of investigation of the structure and electrophysical properties of amorphous carbon films. The films were produced by sputtering of graphite by ion beam and usin ion irradiation (E=0–200 eV) during condensation process. The structure of i-C films has been studied by means of transmission electron microscope. The electron diffraction data have been interpretated by employing the calculated interference function of carbon clusters. The structure of V-band was obtained from AES by deconvolution method. Experimental data shows that under ion irradiation the transformation of short range order and electron bonds is an oscillating function of ion energy E. This paper presents a theoretical calculation of tunneling neutralization cross-section of Ar+ions on carbon surface. The process also has an oscillating dependence on ion energy. A significant importance of inelastic processes in carbon phase transformation has been revealed.