The ITO thin films were prepared by facing targets sputtering (FTS) system on polycarbonate (PC) substrate. The ITO thin films were deposited with a film thickness of 100 nm at room temperature. As a function of sputtering conditions, electrical and optical properties of prepared ITO thin films were measure. The electrical and optical characteristics of the ITO thin films were evaluted by Hall Effect Measurement (EGK) and UV/VIS spectrometer (HP), respectively. From the results, the ITO thin films was deposited with a resistivity $8{ imes}10^{4};{Omega}-cm$ and transmittance over 80 %.