In this study, the graphitic amorphous carbon (gC) thin films were deposited by the ion beam sputtering deposition (IBSD) technique on glass substrates. The effect of ion beam energy on the optical and structural properties of thin films was investigated in the wide range from 1. 8 keV to 5 keV. The results of investigation about optical and structural properties using UV-visible spectroscopy and Raman spectroscopy respectively showed a direct correlation between structural and physical developments. Raman spectra indicated a structural transition from graphite to nano-crystalline graphite phase. The values of ID/IG ratio, optical transparency and optical band gap depend on the ion beam energy; all of them increased by increasing argon ion beam energy from 3 keV, which is associated with a decrease in the film thickness. Furthermore, the sheet resistance of the samples was measured by the four-point probe (FPP) followed similar trends of these structural properties. According to Tauc equation the maximum optical band gap was equal to 3. 75 eV by the graphite crystallites (with sp2 bands (La)) equal to 5 nm in amorphous carbon thin film deposited with the highest argon ion beam energy of 5 keV.