Solution-based Sb-doped SnO2 (ATO) transparent conductive oxides using a low-temperature process werefabricated by an electrospray technique followed by spin coating. We demonstrated their structural, chemical, morphological,electrical, and optical properties by means of X-ray diffraction, X-ray photoelectron spectroscopy, field-emission scanningelectron microscopy, atomic force microscopy, Hall effect measurement system, and UV-Vis spectrophotometry. In order toinvestigate optimum electrical and optical properties at low-temperature annealing, we systemically coated two layer, four layer,and six layers of ATO sol-solution using spin-coating on the electrosprayed ATO thin films. The resistivity and opticaltransmittance of the ATO thin films decreased as the thickness of ATO sol-layer increased. Then, the ATO thin films with twosol-layers exhibited superb figure of merit compared to the other samples. The performance improvement in a low temperatureprocess (300oC) can be explained by the effect of enhanced carrier concentration due to the improved densification of the ATOthin films causing the optimum sol-layer coating. Therefore, the solution-based ATO thin films prepared at 300oC exhibitedthe superb electrical (~7.25×10−3Ω·cm) and optical transmittance (~83.1%) performances.