To acquire the required resolution for 248- and 193-nm lithography, a study of attenuated phase-shifting mask (Att-PSM) technology is in progress. We performed a simulation study using a matrix method to calculate relative transmittance and the amount of phase shift of light through the PSM. However, we found that the average film composition changed with deposition time. Accordingly, optical constants were found to be a strong function of film thickness. Therefore we rearranged the relationship between deposition parameters (e.g., deposition time or gas flow rate ratio) and optical constants (e.g., refractive index and extinction coefficient) to extract the empirical formula for the optical constants with respect to film composition. To verify our simulation study, we fabricated a phase shifter based on our simulation result, which was found to have a transmittance of 8.3% and a phase shift of 179.5°. Consequently, we obtained a reliable optimum condition for the deep-ultraviolet Att-PSM.