In this study, we fabricated indium tin oxide (ITO) films, which are well-known transparent oxide materials with low resistance and high transmittance. Their photocatalytic effect was investigated by using Rhodamine B (C28H31CIN2O3) solution. Facing target magnetron sputtering (FTS) was employed to deposit films on the substrate. The characteristics of the prepared films were analyzed using a UV-Vis spectrophotometer, a drop shape analyzer, a field emission scanning electron microscope, and a X-ray diffractometer. All samples exhibited optical transmittances of over 85% and resistance values under 50 ohm/sq. Moreover, as-prepared films were confirmed to have photocatalytic properties as seen from a decrease of Rhodamine B absorbance in their presence.