A low resistivity and high transmittance Sn doped In2O3 (ITO) film was formed on a glass substrate by dc magnetron sputtering and lower sputtering voltage gave a lower resistivity film. At a sputtering voltage of — 250 V, the resistivity obtained was 5.0x10−4Ω cm for room temperature substrate, 2.0x10 −4Ωcm for 160°C substrate, 1.9X10−4Ω cm for 200°C substrate, and 1.2 × 10 −4Ω cm for 460 °C substrate. At a sputtering voltage of —80 V, the resistivity was 1.3 × 10−4Ω cm for 200 °C substrate. A measurement of Hall effect shows that the decreased resistivity by lower sputtering voltage is not caused by the Hall mobility but by an increased carrier concentration. © 1990, American Vacuum Society. All rights reserved.