Indium tin oxide (ITO) films were deposited on polycarbonate CR39 substrate using DC magnetron sputtering. ITO thin films were deposited at room temperature because glass-transition temperature of CR39 substrate is 130oC ITO thin films are used as bottom and top electrodes and for organic thin film transparent transistor (OTFT). The electrodes electrical properties of ITO thin films and their optical transparency properties in the visible wavelength range (300-800 nm) strongly depend on the volume of oxygen percent. The optimum resistivity and transparency of ITO thin film electrode was achieved with a 75 W plasma power, 10 % volume of oxygen and a 27 nm/min deposition rate. Above 85% transparency in the visible wavelength range (300-800 nm) was measured without post annealing process, and resistivity as low as 9.83 × ™10.4 Ωcm was measured at thickness of 300 nm.