In the work we investigate processing and optoelectronic properties of ITO films coated on glass and Si substrates using RF magnetron deposition. Temperature annealing modifies the properties of the ITO film that affects the final characteristics of devices where they are used. It was discovered that a great change of characteristics is observed by annealing under the temperature of 200C: the increase of the transmission up to 90% and decrease of film resistance from 160 to 40 Ohm•^-1. The ρ_c is 4•10^-3Ω•cm² for Au and 2•10^-3Ω•cm² for Ag contacts.