This paper reports on preparation of ITO thin films with different concentrations of Ga by spay pyrolysis method on Si (100) substrates. The morphology of the prepared films was studied using scanning electron microscope (SEM), and the quantitative chemical composition was determined using energy dispersive X-ray spectroscopy (EDX). X-ray diffraction (XRD) measurements were carried out on Bruker D8 Advance X-Ray Diffractometer with CoKα radiation (λ=0.1789 nm) in the 2Θ region of 20° - 90°. The optical properties of ITO:Ga thin films were measured using a Jasco V670 spectrometer at room temperature (300 K).