Transparent conducting ITO (Indium Tin Oxide) thin films were prepared on soda lime glass by reactive dc magnetron sputtering mothod. The maaterial properties were measured by the X-ray diffraction meter (XRD) and atomic force microscopy (AFM) scanning. As a resuIts, the (400) park for $O_2 gas rate 2% grows uniquely as the preferred orientaon. However, the (400) peak exists at $O_2 gas rate 5% as well as the (222) peak appears abruptly as the main orietation. Both <100> and <111> grain alignments are consisted simultaneously in the XRE pattern of ITO thin films. The electrical charcteristics were esimated by the electrical resistivity, optical transmission, and Hall mobillty, ect. The resistivity of ITO thin film deposited at 4cm from the substrate center is increased from $2 imes10^-4$ to $8 imes10^-4Omega$cm as a function of $O_2$ gas pressure (0~5%). The optical transmission curves with a rising of $O_2$ gas rate become shifted into longer wavelength range.