Indium tin oxide (ITO) films were deposited onto glass substrates by radio frequency reactive magnetron sputtering. The distance between the target and the substrate were changed from 50 to 100 mm. X-ray diffraction shows that film prepared at the larger target-substrate distance has a strong orientation along the (440) direction, and as the distance decreases, the intensity of the (440) peak decreases and the intensity of the (222) peak increases. The electrical resistivity of the ITO films decreases as the target-substrate distance gets small. This variation could be related to the change of the orientation of the films, since the film which has a strong (222) peak intensity has a low electrical resistivity. The optical transmittance of the ITO films decreases and the optical band gap moves to the low energy direction, as the target-substrate distance decreases. All of these phenomena will be discussed in this work.