In this study indium tin oxide (ITO) nanofibers were synthesized using an electrospinning method. The morphological properties of the ITO nanofibers were considered and their specific resistances were measured to determine their applicability as filler for a transparent conducting film. ITO/PVP composite nanofibers were successfully obtained by electrospinning using a precursor solution containing indium nitrate, tin chloride, and poly(vinlypyrrolidone). After the heat treatment of ITO/PVP composite nanofibers at 600 degrees C and 1000 degrees C, ITO nanofibers with an average diameter of about 168 nm and 165 nm were synthesized, respectively.