Nanocrystalline Indium Tin Oxide thin films were prepared by spin cum spray pyrolysis technique with varying wt % of indium and tin. The polycrystalline nature of the films observed from XRD pattern with cubic structure. The various structural parameters were calculated and reported in this paper. Increasing the indium wt % helps to improve the structural optical and electrical properties of the films. The absorption edge towards blue wavelength indicates the presence of nano particles. The films prepared with high indium wt % have the good optical band gap of 3.7 eV. The electrical conductivity of the films increases with increasing the indium wt % on the formation of ITO thin films.