In this work, transparent flexible substrates based on polyimides(PI) with indium tin oxide (ITO) thin films for organic electroluminescent devices have been prepared. 2,2'-bis-(3,4- dicarboxyphenyl) hexafluoropropanedianhydride (6FDA) and 2,2'-bis-(trifluoromethyl)-4,4'- diaminobiphenyl (TFDB) PI films were used for transparent flexible substrates. ITO thin films were prepared at two substrate deposition temperatures of 25°C and 150°C with a typical radio- frequency (r.f.) planar magnetron sputtering system. The sheet resistance and the optical transmission properties of the fluorinated PI substrate were comparable with those for the slide glass substrate. The substrate properties are better when the deposition temperature is higher. SiO2 coating onto the fluorinated PI substrate by sol-gel reaction was also attempted to improve the optical transmission of the ITO/PI substrate. It was found that the coating of SiO2 affected on the morphology of the PI substrates.