Transparent conducting oxide (TCO) thin films are the crucial materials and have been widely applied in various optoelectronic devices. Nb-doped anatase TiO2 (TNO) films have development of a novel transparent conductive oxide and possess properties that Sn-doped In2O3 (ITO) does not have, such as high refractive index, high transmittance in the infrared region and high chemical stability. Low resistivity TNO transparent conducting oxide thin films have been achieved by the magnetron co-sputtering method. The resistivity was measured to lower than 5×10^(-4) Ω-cm and the average absorbance in the visible light region was smaller than 10%.