Transparent conducting oxides (TCOs) like Indium tin oxide (ITO) have wide attention from all scientists which have low resistance and high visible light transmittance, used as transparent electrodes in many optoelectronic devices such as liquid crystal displays, touch screens, light emitting diodes, and solar cells. In this research, the relationship between the crystallization, optical transmittance, and surface roughness of nanostructured ITO thin films and the change in annealing temperature was investigated. To enhance the efficiency of this material in optoelectronic applications, both the optical transmittance in the visible region and the crystallite size must be increased. These results can be obtained by the heat treatment of the films. Nanostructured ITO thin layer films have been successfully prepared at a substrate temperature equal to (350)℃ by chemical spray pyrolysis (CSP) technique. The physical characterizations of nanostructured ITO thin layer films were investigated at different annealing temperatures (400, 450