Transparent conductive oxide (TCO) is one of the main components in the dye sensitized solar cell (DSSC), a device which is developed as one of renewable energy sources that has high potential to substitute fossil fuel. Among all TCO glasses, fluorine-doped tin oxide (FTO) has the biggest potential to be developed. The purpose of this research is aimed at finding an optimum substrate temperature during spray pyrolysis process in order to obtain FTO substrates with the desired characteristics. For this purpose, soda lime glasses were deposited with a mixture of tin and fluorine doping precursors using a special modified ultrasonic nebulizer with a variation in substrate heating temperature of 250, 300, 350, 400, and 450°C. All the fabricated samples were characterized by using x-ray diffraction (XRD), UV-Vis spectrometry, scanning electron microscope (SEM), and digital multimeter. On the basis of investigation, the best result was obtained in the substrate heated at 300 °C, providing an electrical resistance of 8 ohm/sq and optical transmittance of 74%. This research creates a chance for the next fabrication of TCO glass with desired properties using simple-low cost facilities.