The optical and electrical properties of “tilted” and “spiral” indium tin oxide (ITO) thin films are reported. The influence of the flux incident angle on the optical and electrical properties is investigated. When the flux incident angle is increased, both the refractive index and extinction coefficient of the film are decreased, but the resistivity is increased. Thus, the physical properties of the film can be modified over a wide range by adjusting the flux incident angle and substrate rotation scheme. It is suggested that the oblique angle deposition technique provides ITO films with more application possibilities by allowing their optical and electrical properties to be tailored.