In this study, particles size of indium tin oxide nanoparticles (ITO-NPs) was improved by in-situ dispersion method. Polyvinylpyrrolidone (PVP) was used as dispersing agent, and reduced precipitates heat-treated at 400 A degrees C. Brunauer, Emmett & Teller (BET) specific surface area (SSA) analysis and X-ray diffractometer (XRD) observations found that their particle size was improved by using the in-situ dispersion. In addition, we found that the particle size of the crystalline ITO-NPs was changed with the concentration of the PVP as well as the heat-treatment temperature. When 2 wt% PVP was applied, the highest BET SSA of the ITO-NPs, 114.7 m(2)/g, was obtained after heat-treatment at 400 A degrees C. In fact, the lowest sized, less than 7 nm, ITO-NPs was observed with high resolution transmission electron microscope (HRTEM). The ITO-NPs were well dispersed in the solvent to formulate a 20 wt% ITO-NPs solution. ITO-NPs coated layer on 3 x 3 cm(2) quartz substrate showed sheet resistance of 319 Omega/a-<inverted exclamation> and optical transmittance of 89.5% after heat-treatment at 900 A degrees C. Heat was well generated at the ITO-NPs coated layer with supplied voltage. Also, temperature of above 150 A degrees C was obtained from the transparent heater, and 89 A degrees C was obtained with low power, 0.21 W/cm(2), that is superior to commercial heaters.