Abstract-Tungsten Oxide (WO3) thin films were deposited using 99.9% pure tungsten target onto ITO substrate using RF magnetron sputtering in the range oxygen flow rates of 30-50%. The influence of the oxygen flow rate on characteristic of WO3 thin films has been investigated. The transmittance, resistivity, crystallite, roughness, and surface morphology were measured by UVVis, 2-point probe, X-Ray Diffraction (XRD), Atomic Force Microscopy (AFM), and Field Emission Scanning Electron Microscopy (FE-SEM) respectively. Experimental result showed that the deposition rate of WO3 thin films decreased by increasing oxygen flow rate. A poor crystalinity or more too amorphous of WO3 thin films produces by using various oxygen content. A higher optical transmittance spectrum detected at 30% oxygen content about 86% at wavelength 550nm. I. INTRODUCTION WO3 have been studied due to their characteristic on optical transmittance since 1980s with the realization WO3 acting as electrochromic materials. The most promising WO3 widely used in smart glass, gas sensor, automotive rear-view mirrors, and sun roof