Indium tin oxide (ITO) films have been deposited onto polycarbonate (PC) substrates by radio frequency (rf) magnetron sputtering. The influence of the oxygen content during sputtering on the film morphology, and the electrical and optical properties of the films have been investigated. Both the refractive index and the extinction coefficient decrease with increasing oxygen content. In this study, the figures of merit T-10/R-sh of the films are higher than those for low-temperature sputtered films reported in the literature.