Polycrystalline ITO films were deposited by RF sputtering on three different substrates of glass, p-type (100) and multicrystalline textured silicon wafers. Properties of ITO films were analyzed by XRD, SEM, four point probe system and UV/VIS/IR spectrometer. The ITO film on mono and multi-Si crystallizes in a three-dimensional manner, and a granular crystalline structure is formed with a (222) XRD peak, while the ITO film on glass shows strong XRD (400) peak and grows in two dimensions and a domain structure is formed. Resistivity measurements reveal that resistivity of ITO on glass is minimum due to higher concentration of carriers. (C) 2008 Elsevier B.V. All rights reserved.