To prepare the transparent electrode for electronic devices such as flat panel or flexible displays, solar cells, and touch panels; tin doped $In_2O_3$ (ITO) films with low resistivity and a high transparency were fabricated using a facing target sputtering (FTS) system at the various oxygen gas flow rate. The carrier concentration and mobility of ITO films were measured by Hall Effect measurement. And the transmittance was measured using the UV-VIS spectrometer. As a result, we can obtain the ITO thin films prepared at 10% oxygen gas flow ratio, thickness 150 nm with transmittance 85% and resistivity $8.1{ imes}10^{-4}{Omega}cm$ and surface roughness 5.01 nm.