BN films were grown on silicon (l00) substrate by magnetically enhanced activated reactive evaporation (ME-ARE) with pulsed DC power instead of r.f. for substrate biasing. The deposited films were analyzed using Fourier transform infrared spectroscopy (FTIR) and transmission electron microscopy (TEM). FTIR results show that the intensity of absorption band of $sp^2$ bond of BN decreased and that of $sp^3$ bond of c-BN increased with increasing pulsed DC bias voltage applied to substrate. The initially grown layer at the interface was observed by TEM and considered to be of$ sp^2$-bonded BN. The cross-sectional and planar TEM micrographs show that the upper layer on the initial layer was the single phase c-BN. It is concluded that cubic boron nitride films could be synthesized by ME-ARE process with pulsed DC biasing.