ITO films were deposited on polyethylene terephthalate substrate by a dc reactive magnetron sputtering using rf bias without substrate heater and post-deposition thermal treatment. The dependency of rf substrate bias on plasma sputter processing was investigated to control energetic particles and improve ITO film properties. The substrate was applied negative rf bias voltage from 0 to -80 V. The composition of indium, tin, and oxygen atoms is strongly depended on the rf substrate bias. Oxygen deficiency is the highest at rf bias of -20 V. The electrical and optical properties of ITO films also are dominated obviously by negative rf bias.