We deposited high quality doped indium oxide and tin oxide thin films by an improved spray CVD process, which we characterize as ultrasonic spraying. The microstructure and electrical properties of these thin films are analyzed by XRD, AFM, and van der Pauw four-point-probe technique and the results discussed. Absorptance and transmittance spectra in the visible-near-ultraviolet spectral region are also presented. The optical band gaps are 3.90 eV for Sn-doped In2O3 and 4.05 eV for F-doped SnO2. The minima of electrical resistivity of Sn-doped In2O3 and F-doped SnO2 films are 1.5 x 10(-4) and 4.0 x 10(-4) Omega cm, respectively,