We have observed an electron paramagnetic resonance signal corresponding to a neutral fourfold coordinated nitrogen in plasma‐enhanced chemical vapor deposited SiO2films fabricated under certain conditions. The same films containE’centers (positive oxygen vacancies) in an equal quantity. Our data support a model in which these two paramagnetic centers are created simultaneously by an electron transfer, starting from a positive fourfold nitrogen and a neutral oxygen vacancy. This model allows an earlier observation of an apparently neutralE’variant to be interpreted as a normal positiveE’plus a nitrogen center to conserve charge.