Abstract: Low resistivity Indium Tin Oxide (ITO) films were deposited by DC magnetron sputtering using ITO targets. Films deposited at substrate temperature of 250℃ with 200 W input DC power, in an oxygen/argon atmosphere, argon flow was kept at about 16 sccm and the oxygen flow was less than 1sccm, respectively. Annealing of the ITO films without oxygen for 1 h was necessary for achieving low resistivities. Low resistivity (80%) in visible region were found to occur at a high annealing temperature about 350℃.