Titanium dioxide (TiO 2 ) thin films were prepared by sol-gel spin coating method and deposited on ITO-coated glass substrates. The effects of different heat treatment annealing temperatures on the phase composition of TiO 2 films and its effect on the optical band gap, morphological, structural as well as using these layers in P3HT:PCBM-based organic solar cell were examined. The results show the presence of rutile phases in the TiO 2 films which were heat-treated for 2h at different temperatures (200 o C, 300 o C, 400 o C, 500 o C and 600 o C). The optical properties of the TiO 2 films have altered by temperature with a slight decrease in the transmittance intensity in the visible region with increasing the temperature. The optical band gap values were found to be in the range of 3.28-3.59eV for the forbidden direct electronic transition and 3.40-3.79eV for the allowed direct transition.TiO 2 layers were used as electron transport layer in inverted organic solar cells and resulted in a power conversion efficiency of 1.59% with short circuit current density of 6.64mA.cm -2 for TiO 2 layer heat-treated at 600 o C.