Highly-conductive ITO transparent films were deposited by the dip coating process. An ethanol solution of indium (III) chloride, InCl3.3.5H(2)O, and tin (II) chloride, SnCl2-2H(2)O [Sn/(In+Sn), 5 at.%] was successfully dip coated on a Coming #7059 glass substrate by the addition of a surfactant [Sorbon T-80 (non-ionic type); polyoxyethylene sorbitan fatty acids esters]. The dip coating (withdrawal rate, 10 or 28 cm/min) and the heating in air at 600 degreesC for 1 h were repeated 10 times to fabricate the ITO film with a resistivity of approximately 2 X 10(-3) Omega(.)cm. Post-deposition annealing in a N-2-0.1% H-2 atmosphere drastically lowered the resistivity to approximately 2.5 X 10(-4) Omega(.)cm. This value is lower than most of the reported minimums (4 X 10(-4) Omega(.)cm) for the thicker ITO films fabricated by the dip coating process.