ITO:Zr films were deposited on glass substrate by co-sputtering with an ITO target and a Zirconium target.Substrate temperature and oxygen flow rate have important influences on the properties of ITO:Zr films.ITO:Zr films show bettex crystalline strucmfe and lower surface roughhess.Better optical-electrical properties of the films cam be achieved at low substrate temperature.The certain oxygen flow rates worsen the electrical properties but can enhance the optical properties of ITO:Zr films.The vadation in optical band gap can be explained on the basis of Burstin-Moss effect.