Indium tin oxide (ITO) thin films have been deposited on PET (polyethylene terephthalate) and glass substrates by a do magnetron sputter method of powder target without heat treatments such as substrate heater and post heat treatment. During the sputtering deposition, sputtering parameters such as sputtering power, working pressure, oxygen gas mixture, film thickness and substrate-target distance are important factors for the high quality of ITO thin films. The structural, electrical and optical properties of as-deposited ITO oxide films are investigated by sputtering power, oxygen partial pressure and films thickness among the several sputtering conditions. XRD patterns of ITO films are affected by sputtering power and pressure. As the power and pressure are increased, (411) and (422) peaks of ITO films are grown strongly. Electrical resistivity is also increased, as the sputtering power and pressure are increased. Transmittance of ITO thin films in the visible light ranges is lowered with an increase of sputtering power and film thickness. Reflectance of ITO films in infra-red region is decreased, as the power and pressure is increased.