The properties of SiOx layer prepared by magnetron sputtering is studied by photoluminescence Auger and SIMS methods. The depth distribution of emission characteristics and chemical composition is obtained. It is shown that as-sputtered SiOx layers are non-emitted and characterized by homogeneous enough chemical composition. High-temperature annealing in nitrogen atmosphere stimulates not only the Si nanocrystal formation but also the redistribution of silicon and the appearance of Si depleted region near layer-substrate interface. The last process is found to be dependent on excess Si content. It is found that decrease of silicon content in the depth of annealed layers is followed by the decrease of particle sizes that is proved by the blue shift of photoluminescence maximum. The possible reasons of the appearance of Si depleted region are discussed.