Ga2O3/ITO films were prepared by magnetron sputtering on quartz glass substrates. The transmittance and sheet resistance of ITO films and Ga2O3/ITO films were measured by using a double beam spectrophotometer and four point probes. The effect of the ITO layer and Ga2O3 layer thickness on the electrical and optical properties of Ga2O3/ITO hi-layer films were investigated in detail. Ga2O3 (50 nm)/ITO (23 nm) films exhibited a low sheet resistance of 323 Ω/□ and high deep ultraviolet transmittance of 77.6% at a wavelength of 280 nm. The ITO layer controls the ultraviolet transmittance and sheet resistance of Ga2O3/ITO films. The Ga2O3 layer thickness has a marked effect on the transmission spectral shape of Ga2O3/ITO films in the violet spectral region.