Indium tin oxide (ITO) layers are of considerable interest on account of the combination of properties they provide high electrical conductivity, high infrared reflection with high solar energy transmission, high transmission in the visible range. We are concerned about the variation of the spectral transmittances and sheet resistances as the thickness of SiO2-ZrO2 barrier layer and ITO layers and heat treating conditions are changed. Transmittances and reflectivities were studied by measuring UV-VIS-NIR-, FT-IR spectroscopy. ITO films are crack free, homogeneous and of polycrystalline cubic structure. The microstructure of good ITO films shows a narrow grain size distribution and mean value of 100 nm. The selectivity of absorbing properties is improved by increasing the thickness of ITO films. The increase of sheet resistance of ITO films are due to the increase in the reaction between films and glass substrate.