The purpose of this investigation is to obtain the Sn-doped indium oxide films with high electrical conductivity and high optical transparency by chemical spray deposition method. These films were deposited on Pyrex substrate to find the optimum composition of the spray solution and optimum substrate temperature. The spray solution was composed of indium chloride and stannic chloride in soluvent of H_2O. The optimum substrate temperature during the film deposition was found to be in the range of 600-700℃. The optimum Sn concentration in the spray solution was in the range of 1.6 to 9 at.%. Then. sheet resistivity of films as low as about 6×(10)^<-4> ohm・cm and 88% visible transmission were obtained. Carrier concentration was in the range from 1.7×(10)^<20> to 1.3×(10)^<21>(cm)^<-3>. Hall mobility was in the range of 12-30(cm)^2/V・sec. It was found by X-ray diffraction that these films were composed of indium oxide for spray solution of 10% Sn concentration.