This study is explore the photoelectric conversion change of dye-sensitized solar cells with surface treatment of the conductive substrate. gases of FTO surface treatment were $N_2$, and $O_2$. Treatment conditions of surface were gas flux from 25 sccm to 50 sccm and RF power were from 25 W to 50 W. Treatment time and pressure were fixed 5 min and 100 mtoor. The best sheet resistance and surface roughness were obtained by $O_2$ 50 sccm and 50 W and that result were 7.643 ${Omega}/cm^2$ and 17.113 nm, respectively. The best efficiency result was obtained by $O_2$ 50 sccm and 50 W and that result of Voc, Jsc, FF and efficiency were 7.03 V, 14.88 $mA/cm^2$, 63.75% and 6.67%, respectively.