ITO thin films were deposited on PET and soda-lime glass substrates by a dc reactive magnetron sputtering of In-Sn alloy metal target without substrate heater and post-deposition thermal treatment. The dependency of rf-bias voltage and substrate power during deposition processing was investigated to control the electrical and optical properties of ITO films. The range of rf bias voltage is from 0 to -80 V and the substrate power is applied from 10 to 50 W. The minimum resistivity of ITO film is 5.4${ imes}$10$^{-4}$ $Omega$cm at 50 W power and rf-bias voltage of -20 V. The best transmittance of ITO films at 550 nm wavelength is 91 % in the substrate power of 30 W and rf-bias voltage of -80 V.