As　anti-reflecting　thin　films　and　transparent　electrodes　of　solar　cells,　indium　tin　oxide　(ITO)　thin　films　were　prepared　on　glass　substrates　by　DC　magnetron　sputtering　process.　The　main　sputtering　conditions　were　sputtering　power,　substrate　temperature　and　work　pressure.　The　influence　of　the　above　sputtering　conditions　on　the　transmittance　and　conductivity　of　the　deposited　ITO　films　was　investigated.　The　experimental　results　show　that,　the　transmittance　and　the　resistivity　decrease　as　the　sputtering　power　increases　from　30　to　90　W.　When　the　substrate　temperature　increases　from　25　to　150　°C,　the　transmittance　increases　slightly　whereas　the　resistivity　decreases.　As　the　work　pressure　increases　from　0.4　to　2.0　Pa,　the　transmittance　decreases　and　the　resistivity　increases.　When　the　sputteringpower,　substrate　temperature　and　work　pressure　are　30　W,　150　°C,　0.4　Pa　respectively,　the　ITO　thin　films　exhibit　good　electrical　and　optical　properties,　with　resistivity　below　10-4　Ω　·　cm　and　the　transmittance　in　the　visible　wave　band　beyond　80%.　Therefore,　the　ITO　thin　films　are　suitable　as　transparent　electrodes　of　solar　cells.