Films of indium oxide doped with tin (ITO) are prepared using the low cost spray pyrolysis technique. The effect of tin doping on the physical properties of In2O3 are studied. In this study the polycrystalline ITO films with the different Sri concentration of I to 100-wt% SnCl2 were prepared on Corning 7059 glass substrate. These films were confirmed to show the high crystallinity by X-ray diffraction technique. Low sheet resistance (25Omega/square) and high visible transmission (similar to82%) were obtained when the films were deposited at the tin concentration of 2-wt%. (C) 2004 Elsevier Ltd. All rights reserved.