In this study, indium tin oxide (ITO) films were deposited at 300 degrees C on glass substrates by low-frequency (60 Hz) magnetron sputtering technique. The influence of oxygen flow rate on the structural, electrical and optical properties of ITO thin films was investigated. The oxygen flow rate was varied from 0 to 8 sccm. We obtained the most superior property of ITO films at oxygen flow rate of 0.5 sccm. The films are found to show preferential orientation both (222) and (400) planes in the XRD patterns. The resistivity of the films with the thickness of 140 nm is 2.1 x 10(-4) ohm.cm with 88% optical average transmittance in visible range (500-800 nm). Therefore, we conclude that transparent conducting ITO films prepared by low-frequency magnetron sputtering can be applied for various flat panel displays.