The optical and electrical properties of indium tin oxide (ITO) thin films deposited on flexible polyethylene terephthalate (PET) substrates using a DC magnetron sputtering technique are investigated as a function of the deposition time, the argon flow rate and the target-substrate distance. It is found that all of the ITO films contain a high fraction of amorphous phase. The volume fraction of crystallite precipitates in the amorphous host increases with an increasing deposition time or a reducing argon flow rate. The deposition time and argon flow rate have higher effects on the optical transparency of the ITO films than the target-substrate distance has. Increasing film thickness is not the only reason for the transmittance reduced. It is found that an increase of the extinction coefficient by increasing deposition time or an increase of the refractive index by decreasing argon flow rate also reduces the transmittance of thin film. For a constant deposition time, the resistivity of the ITO films reduces with a reducing argon flow rate or a reducing target-substrate distance. For a constant argon flow rate, a critical value of the deposition time exists at which both the resistivity and the effect of the target-substrate distance are minimized. Finally, it is concluded that the film resistivity has low sensitivity to the target-substrate distance if the best deposition conditions which mostly attain the lowest resistivity are matched. (C) 2013 Elsevier B.V. All rights reserved.