The characterization of the reactively sputtered ITO layer on the PET film has been studied. The PEM device has been used to determine the optimum stoichimetry through control of the amount of oxygen incorporated into the alloy target and the optimum operation conditions to produce films with the highest electrical conductivity and visible transparency. The PEP film was pre-treated under the plasma discharge condition to remove the adsorbed gases and to modify the surface morphology. The results revealed that by adjusting the flow rate of oxygen with the spectral intensity of indium target, the composition of plasma gas can be kept constant during the entire deposition period. The resistivity of ITO film obtained was fond to be about 37$OmegaBox$, and the transmittance of visual range was about 86%.