Tin-doped indium oxide (ITO) thin films have been prepared by the spray pyrolysis method using indium chloride as a precursor and stannic chloride as a dopant. The effect of a precursor concentration on the structural, morphological, electrical and optical properties of films has been studied. The concentration of InCl 3 in the spraying solution is varied from 6.25 to 37.5mM keeping doping percentage of tin fixed at its optimized value of 5wt.%. Bare glass is used as a substrate and oxygen as the carrier and reaction gas. X-ray diffraction (XRD) patterns show that films are polycrystalline and their crystallinities are dependent on the precursor concentration. A surface morphology has been observed using scanning electron microscopy (SEM) and atomic force microscopy (AFM) techniques. The typical ITO film has minimum resistivity value of 2.71×10 −3 Ωcm, whose carrier concentration and mobility were 7.45×10 19 cm −3 and 31cm 2 /(Vs), respectively. In addition, the best ITO film has optical transmittance of 94.4% and figure of merit 1.20×10 −3 Ω −1 .