Indium tin oxide thin films were deposited at room temperature on glass substrates by RF magnetron sputtering. The structural, electrical and optical properties of the films showed a dependence on target to substrate spacing and annealing temperature. Films deposited with a target to substrate spacing of 4 cm showed the lowest resistivity of 3.07 x 10(-3) Omega cm, and maximum band gap. of 3.89 eV on annealing at a temperature of 250 degreesC under high vacuum for 1 h. (C) 2003 Elsevier B.V. All rights reserved.