An experiment was done to upgrade the transmittance and reflectance of transparent and conductive ITO(indium tin oxide) thin films through electron beam evaporation at low temperature,where the film resistance was monitored to control film thickness.Then,how the controlled film thickness affects the upgrading of film's transmittance and reflectance was investigated with respect to the preparation process.The results showed that the transmittance and reflectance are up to 95% and 6% if the film thickness are 170nm and 83nm,respectively.