ITO (Indium Tin Oxide) thin films have been extensively studied for OLED devices because they have high transparent properties in the visible wavelength and a low electrical resistivity. These ITO films are deposited by rf-magnetron sputtering under different ambient gases (Ar, Ar+$O_2$ and Ar+$H_2$) at $300^{circ}C$. In order to investigate the influences of the oxygen and hydrogen, the flow rate of oxygen and hydrogen in argon has been changed from 0.5sccm to 5sccm and from 0.01sccm to 0.25sccm respectively. The resistivity of ITO film increased with increasing flow rate of $O_2$ under Ar+$O_2$ while it is nearly constant under Ar+$H_2$. And the peak of ITO films obtained (222) and (400) orientations and the average transmittance was over 80% in the visible range. The OLED device fabricated with different ITO substrates made by configuration of ITO/$alpha$-NPD/Alq3/LiF/Al to elucidate the performance of ITO substrate for OLED device.