In this study, we have tried the growth of indium tin oxide (ITO) thin films by using low frequency (60Hz) magnetron sputtering method (LFMSM). Characteristics of ITO thin films deposited at different substrate temperatures (Ts) from room temperature (RT) to 300C were investigated. The optical transmittance of more than 83% in the visible region and a resistivity of 1.710-4cm have been obtained in the films prepared at a deposition rate of 100/min. The peak to valley roughness (Rp-v) value measured by an atomic force microscopy was 4.2-7.8nm. Structural and electrical characteristics are superior in the films deposited at 250C. The sheet resistance was 11/sq for 150-nm-thick films grown at 250C. LFMSM is a way to obtain ITO films with a smooth surface, high transmittance and high electrical conductivity.