A capacitive-coupled magnetic neutral line plasma sputtering system having such a structure that the utilization efficiency of a target can be increased drastically by sputtering the target uniformly, distribution of magnetic lines of force is vertical and uniform in the vicinity of the substrate, and charge up does not take place. The capacitive-coupled magnetic neutral line plasma sputtering system comprises a vacuum chamber (1), a target (2) placed in the vacuum chamber (1), a magnetic field generation means forming annular magnetic neutral line of zero magnetic field in the vacuum chamber (1), and an electric field generation means for generating plasma along the magnetic neutral line by applying a high frequency bias to the target (2), wherein the gradient of magnetic field is set at 2 gauss/cm or above in the vicinity of zero magnetic field of the magnetic neutral line, and a film is deposited on the substrate placed oppositely to the target by sputtering the target with plasma.