ITO films were deposited on PMMA substrates under low temperature by the method of direct current magnetron sputtering. The influences of primer, substrate temperature, oxygen flux and sputtering time were studied by spectrophotometer and four-probe meter. The results show that: primer helps the deposition of ITO films; the temperature of substrate affects the square resistance of ITO films; the transmittance of ITO film increases by increasing the oxygen flux properly, whereas the square resistance decreases under excessive oxygen flux; and the square resistance decreases with the increasing sputtering time. Non-crystal TIO film with visible light transmittance of 83.5% and square resistance of 22Ω/□ was obtained after optimization.