Attempt has been made to prepare mesoporous sponge-like tin doped indium oxide (ITO) of low phonon based nanoparticles to improve electrical conductivity in the porous medium. Organic-inorganic composite ITO foam leading to sponge-like ITO has been prepared by sol-gel process. The preparation process is the development of doping of tin (Sn) in indium oxide (In2O3) (In:Sn = 90:10) starting from the precursor of aqueous solution of metal salts and organic binder (concentration, 6 wt% equivalent metal oxides). This newly made sponge-like porous ITO foam possessing relatively high electrical conductivity (1 x 10(2) ohm(-1) cm(-1) to 3 x 10(2) ohm(-1) cm(-1)) may have potential applications in various fields including dye-sensitized solar cell (DSSC) and quantum dot (QD) based organic-inorganic hybrid solar cell which presently belong to the frontier research area of materials for sustainable energy.