In-N codoped ZnO films were prepared on Si and SiO2/Si substrates by modified ion beam enhanced deposition method. ZnO mixed with 2 atm % In2O3 powder was used as sputtering target and during the deposition N+/Ar+ mixed beam was implanted into the deposited films. The XRD results showed that all polycrystalline In-N codoped ZnO films deposited on Si and SiO2 substrates have a preferred (002) orientation and showed p-type conduction. The as-deposited films were annealed in N2 and O2. After annealed in N2 the lowest resistivity of p-type In-N codoped ZnO films was 0.9Ωcm. The dependence of film structure and electrical properties on deposition and annealing condition were discussed.