O2 Gas Cluster Ion Beam assisted deposition technique has been developed to form high quality ITO films at ambient temperature. We have obtained high quality ITO films with a resistivity lower than 3.0×10-4 Ω·cm and transparency higher than 80% at room temperature. However, for application in industry, it is necessary to increase cluster ion beam current to deposit films on large area and to realize high throughput. A Multi-beam Gas Cluster Ion Beam equipment has been newly developed to increase the cluster ion beam current and to obtain higher quality ITO films at low temperatures. We report on new concepts of the Multi-beam gas cluster ion beam apparatus and experimental results of the formation of ITO films prepared by gas cluster ion beam assisted deposition technique.