Tin-doped In2O3 (indium-tin-oxide) films were deposited by a simple and inexpensive spray CVD system. An ethanol solution of indium (III) chloride and tin (11) chloride was sprayed onto a glass substrate heated at 300-350 degreesC in air using a perfume atomizer. The average optical transmission in the visible range was higher than 83% for the films as-deposited and the films annealed at 600 degreesC in N-2-0.1% H-2. The resistivities of the as-deposited ITO films were on the order of 10(-4) ohm/cm; the minimum resistivity was 1.9 x 10(-4) ohm/cm. Annealing at 600 degreesC in a N-2-0.1% H, atmosphere reduced the minimum resistivity to 9.5 x 10(-5) ohm/cm (thickness, 190 nm; composition, approximately 4.4 at.% Sn; carrier concentration, 1.8 x 10(21) cm(-3); mobility, 40 cm(2)/V S); this resistivity is probably the lowest among films prepared by chemical processes, and approximately compatible with the reported minimum, 7.7 x 10(-5) ohm/cm deposited by a PVD process (pulsed laser deposition) by Ohta et al.