In the study presented here, we successfully demonstrated that high quality ITO films could be obtained on plastic substrates using Excimer laser crystallization. ITO films were first deposited at 10 °C on PEN substrates by DC magnetron sputtering, and then irradiated using a homogenized pulsed XeCl excimer laser beam (308 nm, 35 ns pulse duration) in a vacuum chamber. It was possible to reliably attain Type I ITO films with sheet resistances down to 35 Ω/, combined with 80 % optical transmittance in visible range. Well defined 2 μm lines could be obtained using simple HCl etchant at room temperature. We also developed Type II ITO films with a sheet resistance of 15 Ω/ and an optical transmittance of 80 % by means of laser annealing on plastic substrates, although these materials were found inferior to Type I in etching properties.