The improvement of the optical and electrical characteristics of indium tin oxide (ITO) layers is pursued to achieve a higher efficiency in its application as frontal electrical contacts in thin film photovoltaic devices. In order to take advantage of the polycrystalline structure of ZnO films as growth support, the properties of ITO layers prepared at room temperature by sputtering onto bare and ZnO-coated substrates have been analyzed using X-ray diffraction, optical and electrical measurements. It has been found that by inserting a thin ZnO layer, the ITO film resistivity can be reduced as compared to that of a single ITO film with similar optical transmittance. The electrical quality improvement is related to ITO grain growth enhancement onto the polycrystalline ZnO underlayer. (C) 2003 Elsevier B.V. All rights reserved.