The effects of $O_2$ plasma pretreatment on the properties of Ga-doped ZnO films on polyimide substrate were studied. GZO films were fabricated by RF magnetron sputtering process. To improve surface energy and adhesion between the polyimide substrate and the GZO film, $O_2$ plasma pretreatment process was used prior to GZO sputtering. As the RF power and the treatment time increased, the crystallinity increased and the contact angle decreased significantly. When the RF power was 100 W and the treatment time was 120 sec, the resistivity of GZO films on the polyimide substrate was $1.90{ imes}10^{-3}{Omega}-cm$.