The Indium Tin Oxide(ITO) nano powders were prepared by spray drying and heat treatment process. The liquid solution dissolved Indium and Tin salts was first spray dried to prepare chemically homogeneous recursor powders at the optimum spray drying conditions. Subsequently, the precursor powders were subjected to eat treatment process. The nano size ITO powders was synthesized from the previous precursor powders and the npuities also were decreased with increasing heat treatment temperature. Furthermore, the lattice parameter of TO nano powders was increased by doping Tin into Indium with increasing heat treatment temperature. The par icle size of the resultant ITO powders was about 20∼50nm and chemical composition was composed of In:Sn =86:10 wt.％ at 80$0^{circ}C$.