Transparent conducting ITO thin films have been studied and developed for the solar cell substrate or LCD substrate. ITO thin film has been mostly fabricated by high cost sputtering method. In this research, sol-gel method is applied to fabricate ITO thin film at lower cost. The research is focused on the establishment of process condition and development of precursor. Organic sol was made of indium tri-isopropoxide dissolved in ethylene glycol monoethyl ether. The hydrolysis was controled by addition of acetyl acetone. Tin(IV) chloride was added as dopant. Inorganic sol was made of indium acetate dissolve din normal propanol. Spin coating technique was applied to coat ITO on borosilicate glass. The resistivity of ITO thin film was approximately $0.01Omega{cdot}cm$ and the transmittance is higher than $90\%$ in a visible range.