Indium tin oxide (ITO) thin films have been deposited onto glass substrates at low temperature (100 degrees C) by the ion beam assisted RF magnetron sputter technique at different ion beam energy. The structural, surface morphology and electrical characteristics of the ITO thin films were investigated as a function of ion beam assisted energy. With increasing ion beam assisted energy from 0eV to 100eV, electrical resistivity of the ITO films reduced from 1.13 x 10(-3) omega center dot cm to 5.5 x 10(-4) omega center dot cm. Hall mobility and carrier concentration slightly increased, which attribute to slightly the crystal growth and harden ITO film. The preferential crystalline orientation of the sputtered films is observed gradually a change from the (222) to the (400) crystalline orientation with increasing ion beam assisted energy.