Neutron detectors based on ITO/p-Si structure are fabricated and investigated. The ITO layer is deposited on p-type (100)Si with resistivity 60Ωcm by DC reactive magnetron sputtering of a 90%In–10%Sn target at 450°C substrate temperature. The low temperature of the deposition process retains the large lifetime of the minority carriers in the Si wafer. The degenerately doped ITO layer functions as a metal. Due to contact potential difference between Si and ITO, an energy barrier for holes is formed at the interface. It is shown that using relatively low-resistivity silicon (50–100Ωcm), the requirements for neutron detection can be satisfied and that the ITO/p-Si structure with LiF (80%6Li enrichment) deposited directly on the ITO layer can be used for neutron detection. The relatively small depletion region width makes the detector insensitive to the background γ-field. This is an advantage compared to the conventional high-resistivity Si detectors.