The material that is both conductive in electricity and transparent to the visible ray is called transparent conducting thin film. It has many fields of application such as Solar Cell, Liquid Crystal display, Vidicon on T.V, transparent electrical heater, selective optical filter, and a optical electric device , etc. In the recent papers on several TCO( transparent conducting oxide ) material, the study is mainly focusing on ITO(indium tin oxide) because ITO shows good results on both optical and electrical properties. Nowaday, in the development of LCD(Liquid Crystal display), the low temperature process to reduce the production cost and to deposit ITO on polymer substrate (or low melting substrate) has been demanded. In this study, we prepared indium tin oxide(ITO) by a cylindrical DC magnetron sputtering with Indium-tin (9:1) alloy target instead of indium-tin oxide target. The resistivity of the film deposited in oxygen partial pressure of 5% and substrate temperature of 140.deg. C. is 1.6*10$^$-4/.ohm..cm with 85% optical transmission in viaible ray.