This article introduces the characterization of spin coated ZnO transparent conducting oxide on the flexible substrates. As a II-IV compound semiconductor, ZnO has a wide band gap of 3.37 eV with transparent properties. Due to this transparent properties, ZnO materials can be also employed as the transparent conducting electrode materials. Therefore, strong demands have been required for the transparent electrodes with low temperature processing and cheap cost. So, We will investigate the electrical property and optical transmittance of ZnO transparent conducting oxide through the 4-point probe resistivity meter, and ultraviolet-vis spectrometer Lamda 35, respectively.