In the fabrication process of transparent conducting thin films of the ATO (antimony-doped tin oxide) on a soda lime glass substrate by a sol-gel dip coating method, the effects of the $SiO_2$ buffer layer formed on the substrate and $N_2$ annealing treatment were investigated by XPS (X-ray photoelectron spectroscopy) analysis. Optical transmittance and electrical resistivity of the 400 nm-thick ATO thin films which were deposited on $SiO_2$ buffer layer/soda lime glass and then annealed under nitrogen atmosphere were 84 % and $5.0 imes 10^{-3}Omega extrm{cm}$ respectively. The XPS analysis confirmed that a $SiO_2$ buffer layer inhibited Na ion diffusion from the substrate, resulting in prohibiting the formation of a secondary phase such as $Na_2SnO_3$ and SnO and increasing Sb ion concentration and ratio of $Sb^{5+}/Sb^{3+}$ in the film. And it was also found that $N_2$ annealing treatment leads to the reduction of $Sn^{4+}$as well as $Sb^{5+}$ however the reduction of $Sn^{4+}$ is more effective and therefore consequently results in decrease in the electrical resistivity to produce an excellent electrical properties of the film.