Abstract: The RF-sputtering technique was employed to prepare thin films of Indium Tin Oxide (In2O3+SnO2 or ITO) on glass substrates. Five slides of ITO films were annealed at different temperatures ranging from 100-400 °C for a constant time of 15 min. The ITO thin films were observed to possess resistivities in the range 5x10-4-11.5x10-4Ω-cm at different annealing temperatures. The increase in resistivities due to heat treatment was associated with filling up of oxygen vacancies and decrease in resistivity was attributed to rearrangement and removal of defects as well as improvement in the crystallinity. ITO thin films were of comparable quality to those deposited elsewhere for use as window layers in solar cells.