Influence of liquid nitrogen on the structural, electrical and optical properties of indium tin oxide (ITO) coated glass substrates, has been studied. These studies indicate that treatment of the ITO coated glass substrates with liquid nitrogen is found to reduce the surface roughness, concomitant with the increase in contact angle up to a critical value, followed by its decrease upon prolonged treatment. Optical transmittance study of the ITO glass substrate shows the increase in transmittance of >90% and X-ray diffraction studies show the negligible change in structural properties while FWHM of the peak at 2 theta = 30.48 degrees for (222) has been reduced with increase in treatment time. (C) 2009 Elsevier B.V. All rights reserved.