ITO films were deposited onto glass substrates by ion beam assisted deposition method. The oxygen ions were produced using a Kaufman ion source. The oxygen flow was varied from 20 until 60 sccm and the effect of the oxygen flow on properties of ITO films has been studied. The structural properties of the film were characterized by X-ray diffraction and atomic force microscopy. The optical properties were characterized by optical transmission measurements and the optical constants (refractive index n and extinction coefficient k) and film thickness have been obtained by fitting the transmittance using a semi-quantum model. The electrical properties were characterized by Hall effect measurements. It has been found that the ITO film with low electrical resistivity and high transmittance can be obtained with 40 sccm oxygen flow (the working pressure is about 2.3 x 10(-2) Pa at this oxygen flow). (c) 2007 Elsevier B.V. All rights reserved.