Indium tin oxide (ITO) thin films were deposited by sputtering at room temperature on glass and different polyester substrates; namely polyarylate (PA), polycarbonate (PC) and polyethylene tereplitalate (PET). The influence of the substrate on the structural, optical and electrical characteristics of the ITO layers was investigated. The sputtered films exhibited crystallization in the (2 2 2) orientation, with higher mean crystallite size and lower structural distortion onto PET than onto PA, PC or glass substrates. ITO films deposited onto PET showed also higher band gap energy, higher carrier concentration and lower resistivity than the ITO layers onto the other tested substrates. These optical and electrical characteristics have been related to the structural distortion that was found dependent on the specific polyester substrate. (C) 2008 Elsevier B.V. All rights reserved.