Transparent aluminum oxide films were deposited on polycarbonate (PC) substrates by inductively coupled plasma (ICP) assisted reactive sputtering. the oxygen flow rate was regulated by controlling the target voltage with a proportional integrate derivative controller. The PC substrate was treated with plasma prior to the deposition in order to the enhance the adhesive strength of the $Al_2O_3$ film. The characteristics of hardness, structure, density, transmittance, deposition rate, surface roughness and residual stress were investigated to estimate the possibility for the hard coating.