Indium tin oxide (In:$SnO_2$) nanoparticles were synthesized employing a sol-gel combustion method followed by annealing. The TG, XRD, XPS and SEM results of the precursor powders and calcinated In:$SnO_2$ nanoparticles were investigated. Crystal structures were examined by powder XRD, and those results show shaper intensity peak at $25.6^{circ}$ ($2{ heta}$) of $SnO_2$ by increased annealing temperature. A particle morphology and size was examined by SEM, and the size of the nanoparticles was found to be in the range of 20~30nm. In:$SnO_2$ films could controlled by nanoparticle material at various annealing temperature. The sol-gel combustion method was offered simple and effective route for the synthesis of In:$SnO_2$ nanoparticles.