Abstract: | A comparison of the properties between Tin‐doped Indium Oxide (ITO) films fabricated by sputtering and spray pyrolysis is presented. This analysis shows that the ITO films fabricated by DC magnetron sputtering in pure argon gas requires of a subsequent annealing for the improvement of their structural, electrical and optical properties, when they are compared to films fabricated by single‐stage spray pyrolysis process that includes a new approach. The optimum annealing temperature for ITO films sputtered at room temperature lies in the 300‐350 °C range. Under such conditions, the ITO sputtered films are slightly more resistive than the resistivity (2 × 10‐4 Ω‐cm) shown by films sprayed at 480 °C using a solution with a 5 % of tin to indium ratio, and almost four times the worst value of the combination of transparency and conductivity determined by the value of the figure of merit (FOM). The sprayed films have a high value of the FOM, 2.9×10‐2 Ω‐1, which is comparable with the best published results. |