Electrochromic materials change color reversibly by applying an external DC voltage. One among the many emerging application of electro-chromics is the smart windows. The coloration efficiency, the optical colour modulation and the cyclability are the factors that bench mark the device. Tungsten oxide (WO3-x) is versatile material and reactive DC magnetron sputtering (with argon as sputter gas) technique is common for electro-chromics. In the present communication we have prepared tungsten oxide thin films by reactive DC magnetron sputtering technique (at room temperature 300 K) using Neon as the sputter gas. The thickness of the WO3 thin films are varied from 190 nm to 712 nm. These WO3 thin films are subjected for electrochemical measurements with three electrode electrochemical cell in presence of 1M HCl, 1M Li2SO4 aqueous electrolyte and we have prepared a solid state electrochromic device with nafion thin film. The highest coloration efficiency of the neon sputtered WO3 is observed as 187.9 cm2/C by lithium intercalation.