In case of preparation of ITO thin film for using top electrode of Top-emitting Organic Light Emitting Diodes(TOLEDs), the ITO thin film should be prepared at room temperature and low oxygen gas flow condition in order to reduced the damage of organic layer due to the bombardment of highly energetic particles such as negative oxygen ions which accrued from the plasma. In this study, the ITO thin film with high optical transmittance and low resistivity prepared as a function of oxygen gas (0 ${~}$ 0.8 sccm) and Ar gas was fixed at 20 sccm by the Facing Targets Sputtering (FTS) method. The electrical and optical properties of ITO thin films were measured by Hall effect measurement, UV/VIS spectrometer, respectively In the results, we obtained the ITO thin film with lowest resistivity($3{ imes}10^{-4} {Omega}{cdot} cm$) at oxygen gas flow 0.2 sccm and optical transmittance over $80\%$ at oxygen gas flow over 0.2 sccm.