Indium tin oxide (ITO) thin films were deposited onto glass substrates by rf magnetron sputtering of ITO target and the influence of substrate temperature on the properties of the films were investigated. The structural characteristics showed a dependence on the oxygen partial pressure during sputtering. Oxygen deficient films showed (4 0 0) plane texturing while oxygen-incorporated films were preferentially oriented in the [I 1 1] direction. ITO films with low resistivity of 2.05 x 10(-3) Omega CM were deposited at relatively low substrate temperature (150 degrees C) which shows highest figure of merit of 2.84 x 10(-3) square/Omega (c) 2005 Elsevier B.V. All rights reserved.