In this work the properties of indium tin oxide (ITO) films deposed on glass substrates by magnetron sputtering technique in the temperature range below 200 OC are studied by various methods. The physical properties of ITO thin films have been investigated using optical transmittance, photoluminescence, atomic force microscopy, ellipsometry, Hall-effect and four point probe methods. It is established that properties of ITO layers depend drastically on the temperature and oxygen partial pressure during the deposition process and exhibit some peculiarities of the surface morphology. It is found that the band gap energy of this material varies in the energy range from 4.1 to 4.4 eV and depends on the growth conditions. It is suggested that local deviations from the stoichiometry and defects are the main physical reasons of Burstein-Moss shift of the optical band gap. (C) 2006 Elsevier B.V. All rights reserved.