In this paper, we successfully grown MgO thin films on Y2O3 seed layers by ion beam assisted deposition (IBAD) method and systematically investigated the effects of ion-to-atom ratios (IARs) on the texture evolution of MgO films. It was found that with the increase of IAR, better textured IBAD-MgO films could be obtained at thinner thickness. At low IARs of 0.2, 0.34, and 0.47, biaxial texture without c-axis tilting feature could be observed in MgO films with thicknesses up to 50-60 nm, which is the highest value in our study. On the other hand, for high IARs of 0.66 and 0.79, the biaxial texture of MgO films was optimized at 13 nm and 7 nm, but completely disappeared at 26 nm and 12 nm, respectively. The differentiation in texture evolution process under different ion-to-atom ratios (IARs) provides a crucial reference for elucidating the growth mechanism of IBAD-MgO.