Nanostructure and electrical properties of iridium oxide () thin films prepared by spray pyrolysis technique (SPT) have been experimentally characterized. The effect of solution molarity (SM) and substrate temperature () on the nanostructure features and electrical conductivity of these films has been investigated. The results of X-ray diffraction (XRD) showed that all samples prepared at with different SM, appear almost in amorphous form. XRD revealed that the films deposited at were tetragonal structures with a preferential orientation along direction. Moreover, the degree of crystallinity was improved by solution molarity. Single order Voigt profile method has been used to determine the nanostructure parameters at different SM and . The dark conductivity measurements at room temperature as a function of SM were observed and the value of conductivity were slightly increases at higher SM, reaching the bulk value of 20 . The values of activation energy of and of were found to be 0.21 eV and ·, respectively.