A flexible transparent is an important technology to improve flexible electronic and flexible display devices. Actually, the deposition process of films coated on a flexible substrate will no more than 200 °C or room temperature. In order to achieve high transmission and lower resistivity, this paper reported the thin films of ITiO deposited by ion beam-assisted electron beam under the condition of different oxygen flow rates at room temperature. The electrical, optical, and morphological properties of ITiO films were investigated under the condition of different oxygen flow rates. At the 30 sccm oxygen flow rate, the surface roughness was 5.4 nm, high transmittance and optical bandgap of ITiO films were 89.2% at 470 nm wavelengths and 3.28 eV, respectively. The lowest resistivity of film was 2.1 × 10-4 Ω-cm at 30 sccm oxygen flow rate. Furthermore, the carrier concentration and hall mobility were experimentally investigated, which presented by 42.8 cm2/Vsec and 9.23 × 1020 cm-3. The use ITiO film coated on a flexible substrate with ion beam-assisted electron beam evaporation at room temperature can improve the lower resistivity and high transmission of the flexible device. It was also demonstrated that ITiO film with ion beam-assisted deposition technique is suitable for flexible electronic and flexible display devices.