To provide a sputtering target which is less liable to cause deterioration of adjacent reflective layers and recording layers, is excellent in adhesion and makes high-speed deposition possible by employing a material containing an SiO2-based oxide, and a method for manufacturing the same, and a thin film (particularly used as a protective film) for an optical information recording medium, and a method for manufacturing the same, thereby to enhance the characteristics of the optical information recording medium and to greatly improve productivity.

The sputtering target composed of a tin oxide, zinc oxide and oxide of tri- or higher valent elements as main components shows I2/I1=0.1 to 1 in the peak intensity I1 of the tin oxide phase (110) and the maximum peak intensity I2 existing in the range of 2θ=15 to 40° in an X-ray diffraction diagram of the oxide or multiple oxide phase exclusive of the tin oxide.