Vanadium dioxide (VO2) films were deposited on 300 ℃ SiO2 coated soda-lime glass substrates by rf-reactive magnetron sputtering. The influences of sputtering time (from 5 to 35 min) on the microstructure, the morphology and electrical and optical performances of the films were investigated and characterized by X-ray diffraction, scanning electron microscopy, resistance testing, ultraviolet-visible spectrometry and doubled beam infrared spectrometry. The obtained results show that the films present a distortion rutile structure and preferred orientation of (011), the crystalline growth trends to completion, and the grains size increase with the increase of sputtering time. Heat-treating the films from room temperature to 90 ℃ for 35 min, the change of the film sheet resistance is nearly 103 magnitudes. The films have low visible transmittance due to the intrinsic absorption, and the visible transmittance decreases with the increase of film thickness. In the range from 1500 to 4000 cm-1, the infrared reflectance of the films heat-treated at 20 ℃ and 80 ℃ shows that the variation of reflectance increases with the increase of film thickness, and the maximum of which is as high as 59%.