Transparent thin layer indium tin oxide was coated on polyethylene tetraphetalate (PET) substrate by means of spin coating process and its opto-electronic properties have been investigated. The surface treated by pulse Nd-YAG laser. Pulse frequency, duration and energy were, 1000 Hz, 0.2 to 20 ms and 25 to 40 J respectively. The effect of treatment on crystallization, optical properties and bonding processes of the thin layer was investigated. The results show that ITO coated on flexible PET substrates is conductive and transparent. The sheet transparency for a 350 nm thickness in the visible range is more than 83.6%. Using Nd-YAG laser increased conductivity by a factor of 100 times and causes higher bonding performances.