Electrical conductivity, Hall effect and magnetoresistance of In2O3:Sn thin films deposited on a glass substrates at different temperatures and oxygen pressures, have been investigated in the temperature range 4.2–300 K. The observed temperature dependences of resistivity for films deposited at 230 °C as well as at nominally room temperatures were typical for metallic transport of electrons except temperature dependence of resistivity of the In2O3:Sn film deposited in the oxygen deficient atmosphere. The electrical measurements were accompanied by AFM and SEM studies of structural properties, as well as by XPS analysis. It is established that changes of morphology and crystallinity of ITO films modify the low-temperature behavior of resistivity, which still remains typical for metallic transport. This is not the case for the oxygen deficient ITO layer. XPS analysis shows that grown in situ oxygen deficient ITO films have enhanced DOS between the Fermi level and the valence band edge. The extra localized states behave as acceptors leading to a compensation of n-type ITO. That can explain lower n-type conductivity in this material crossing over to a Mott-type hopping at low temperatures. Results for the low temperature measurements of stoichiometric ITO layers indicate that they do not show any trace of metal-to-insulator transition even at 4.2 K. We conclude that, although ITO is considered as a highly doped wide-band gap semiconductor, its low-temperature properties are very different from those of conventional highly doped semiconductors.