The preparation of very thin indium tin oxide (ITO) films with extremely high transparency and suitable resistivity, as well as resistivity stability for long term use, is described. In order to obtain these properties, amorphous suboxide films were first prepared and then annealed. Suboxide films with a thickness of 20 to 30 nm were prepared on PET film and glass substrates at a temperature of 60 degrees C using In2O3-SnO2 targets with a SnO2 content of 0 to 10 wt% by DC magnetron sputtering in a pure argon gas atmosphere. The films were annealed at a temperature of 150 degrees C for 1 to 100 h in air. The resistivity of films on PET films was, depending on the SnO2 content, on the order of 10(-3) Omega cm. An average transmittance above 97% in the visible wavelength range and a resistivity of about 4X10(-3) Omega cm, as well as resistivity stability, were attained in ITO films with a SnO2 content of about 1 wt% prepared on PET films by the low-temperature process. It is thought that these properties result from crystallization which occurred during the annealing, duration up to about 25 h.