Transparent conducting oxide (TCO) is widely used for the application of flat panel display like liquid crystal displays and plasma display panel. It is also applied in the field of touch panel, solar cell electrode, low-emissivity glass, defrost window, and anti-static material. Fluorine-doped tin oxide (FTO) thin films were fabricated by spray pyrolysis of ethanol-added FTO precursor solutions. FTO thin film by spray pyrolysis is very much investigated and normally formed at high temperature, about 500 degrees C. However, these days, flexible electronics draw many attentions in the field of IT industry and the research for flexible transparent conducting thin film is also required. In the industrial field, indium-tin oxide (ITO) film on polymer substrate is widely used for touch panel and displays. In this study, we investigated the possibility of FTO thin film formation at relatively low temperature of 250 degrees C. We found out that the control of volume of input precursor and exhaust gases could make it possible to form FTO thin film with a relatively low electrical resistance, less than 100 Ohm/sq and high optical transmittance about 88%.