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P‐type transparent conducting tin–antimony oxide (TAO) films were successfully prepared by DC reactive magnetron sputtering followed by post annealing in the air. Structural, optical and electrical properties of the TAO films were investigated. X‐ray diffraction studies showed that the films are polycrystalline with orthorhombic structure of Sb2O4. UV–Visible absorption and transmittance spectra showed that the optical band‐gap of the TAO films is about 3.90 eV, and the overall transmittance is higher than 85% in the visible region. Hall effect measurement indicated that the Sn/Sb ratio is a critical parameter to get p‐type conducting TAO films. It was found that 0.19 < Sn/Sb ratio < 0.43 is the range in which p‐type TAO films could be obtained. Hole concentration as high as 4.03 × 1019 cm–3 and electrical resistivity as low as 0.155 Ωcm were achieved, showing potential applications of TAO films as p‐type transparent conducting films. (© 2008 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)