The authors reported previously low-resistivity ITO films by spraying ethanol solution of indium chloride and tin chloride using an inexpensive atomizer and a laboratory hotplate; Y. Sawada et al., thin solid films, 409 (2002) 46-50. In the present study, the dependence of the electrical properties on the tin concentration were examined more systematically over a wider compositional range by spraying vertically (downwardly) the solutions with the lower chloride concentration in order to improve the compositional controllability and the film uniformity. The minimum resistivities obtained were lowered to 1.7x10(4) and 7.7x10(-5) ohm.cm for the as-deposited and annealed films. The structures and the properties of the spray-deposited films were discussed in comparison with the films fabricated by the dip coating process.