Abstract: ITO films with high transmission and low resistivity have been prepared on glass substrate by ion beam-assisted reactive evaporation at room temperature.Experimental results showed that the deposition temperature can be decreased effectively and the photoelectric properties can be improved.The deposited films are polycrystalline with a preferred orientation of(222) and the size of crystal particle is about 21 nm.Oxygen flux,evaporation rate and ion energy are the chief factors that affect the opto-electric properties of ITO films.Films with a resistivity as low as 2.4×10-3 Ω·cm and the transmittance of above 82% in the visible range have been deposited at room temperature.