Indium tin oxide (ITO) thin films have been deposited on (100) Si substrates by RF magnetron sputtering from a compact target (90% In2O3-10% SnO2 in weight) with 6 in. in diameter. In order to perform electromechanical characterizations of these films, strain gauges were fabricated. An experimental set-up based on bending beam theory was developed to determine the longitudinal piezoresistive coefficient (pi(1)) of the strain gauges fabricated. It has been confirmed that electrical resistance of the strain gauges decreases with load increases which results a negative gauge factor. A model based on the activation energy was used to explain the origin of this negative signal. The influence of the temperature on piezoresistive properties of ITO films was also evaluated.