Antimony doped tin oxide ($SnO_2:Sb$) films, which are used as the front contact and back reflector of thin film solar cells, have been deposited by d,c, magnetron sputtering. The dependence of electrical and optical properties of the films on the preparation conditions, such as $O_2$ gas ratio, substrate temperature, annealing temperature was investigated. The sputter gas composition was found to affect the properties of the films. With incorporating $O_2$ gas, the electrical and optical properties of films significantly were improved. The minimum resistivity and optical transmittance over 80 % in visible region were obtained at the oxygen concentration of 30 %, When the substrate temperature was higher, the resistivity of $SnO_2:Sb$ films was decreased, while the absorption edge shifted to shorter wavelength, indicating higher optical band gap. Heat treatment over $600^{circ}C$ resulted in poorer electrical and optical properties due to SnO phase (102) plane.