This study aims to discuss the sheet resistance of ultrathin indium tin oxide (ITO) transparent conductive films during the postannealing treatment. The thickness of the ultrathin ITO films is 20 nm. They are prepared on B270 glass substrates at room temperature by a direct-current pulsed magnetron sputtering system. Ultrathin ITO films with high sheet resistance are commonly used for touch panel applications. As the annealing temperature is increased, the structure of the ultrathin ITO film changes from amorphous to polycrystalline. The crystalline of ultrathin ITO films becomes stronger with an increase of annealing temperature, which further leads to the effect of enhanced Hall mobility. A postannealing treatment in an atmosphere can enhance the optical transmittance owing to the filling of oxygen vacancies, but the sheet resistance rises sharply. However, a higher annealing temperature, above 250°C, results in a decrease in the sheet resistance of ultrathin ITO films, because more Sn ions become an effective dopant. An optimum sheet resistance of 336 Ω/sqr was obtained for ultrathin ITO films at 400°C with an average optical transmittance of 86.8% for touch sensor applications.