Indium tin oxide (ITO) films were prepared on polyester, Si and glass substrate with relatively high deposition rate of above 0.9 nm/s by DC reactive magnetron sputtering technique at the sputtering pressure of 0.06 Pa system, respectively. The dependence of resistivity on deposition parameters, such as deposition rate, target-to-substrate distance (TSD), oxygen flow rate and sputtering time (thickness), has been investigated, together with the structural and the optical properties. It was revealed that all ITO films exhibited lattice expansion. The resistivity of ITO thin films shows significant substrate effect: much lower resistivity and broader process window have been reproducibly achieved for the deposition of ITO films onto polyester rather than those prepared on both Si and glass substrates. The films with resistivity of as low as 4.23 ?10~(-4) Ω.cm and average transmittance of -78% at wavelength of 400-700 nm have been achieved for the films on polyester at room temperature. Indium tin oxide (ITO) films were prepared on polyester, Si and glass substrates with relatively high deposition rate of above 0.9 nm / s by DC reactive magnetron sputtering technique at the sputtering pressure of 0.06 Pa system, respectively. The dependence of resistivity on deposition parameters such as deposition rate, target-to-substrate distance (TSD), oxygen flow rate and sputtering time (thickness), has been investigated, together with the structural and the optical properties. It was revealed that all ITO films exhibit lattice expansion . The resistivity of ITO thin films shows significant substrate effect: much lower resistivity and broader process window have been reproducibly achieved for the deposition of ITO films onto polyester rather than those prepared on both Si and glass substrates. The films with resistivity of as low as 4.23 ~ 10 ~ (-4) Ω.cm and average transmittance of -78% at wavelength of 400-700 nm have been achieved for the films on polyester at room temperature.