Indium tin oxide (ITO) films were deposited on non-heated glass slide which prepared by RF sputtering system at room temperature. The temperatures of annealing were varied at 200, 300, 400 and 500 Celsius, respectively. Effect of oxygen flow on properties of ITO films has been studied. The optical properties were characterized by UV-Vis spectrophotometer. Electrical properties were characterized by 4-point probe. The results show that transmittance and sheet resistance could be improved by heat treatment. We could get the minimum sheet resistance of 120 Omega/square and over 85% of the average transmittance in visible light.