The dependence of the structural, optical and electrical properties of the FTO thin films on the film thickness (276 nm - 546 nm), calcination environment, and low temperature plasma treatment were examined. The FTO thin films, prepared by spray pyrolysis, were calcinated under air followed by either further heat treatment under N2 gas or treatment in low temperature atmospheric plasma. The samples before and after calcination under N2, and plasma treatment will be represented by Sair, SN2 and SPl, respectively, hereafter. The thin films were characterized by measuring the XRD spectra, SEM images, optical transmittance and reflectance, and sheet resistance of the films before and after calcination in N2 environment or plasma treatment. The presence of sharp and narrow multiple peaks in XRD spectra hint us that the films were highly crystalline (polycrystalline). The samples Sair with the thickness of 471 nm showed as high as 92 % transmittance in the visible range. Moreover, from the tauc plot, the optical bandgap Eg values of the Sair found to be noticeably lower than that of the samples SN2. Very surprisingly, the electrical sheet resistance (Rsh) found to decrease following the trend as Rshair > RshN2 > RshPl. The samples exposed to plasma found to possess the lowest RshPl (for film with thickness 546 nm, the RshPl was 17 Ω/sq.).