Transparent conducting oxide (TCO) films are widely used for optoelectronic applications. Among TCO materials, zinc oxide (ZnO) has been studied extensively for its high optical transmission and electrical conduction. In this study, the effects of O2 plasma pretreatment on the properties of Ga-doped ZnO films (GZO) on polyethylene naphthalate (PEN) substrate were studied. The O2 plasma pretreatment process was used instead of conventional oxide buffer layers. The O2 plasma treatment process has several merits compared with the oxide buffer layer treatment, especially on a mass production scale. In this process, an additional sputtering system for oxide composition is not needed and the plasma treatment process is easily adopted as an in-line process. GZO films were fabricated by RF magnetron sputtering process. To improve surface energy and adhesion between the PEN substrate and the GZO film, the O2 plasma pre-treatment process was used prior to GZO sputtering. As the RF power and the treatment time increased, the contact angle decreased and the RMS surface roughness increased significantly. It is believed that the surface energy and adhesive force of the polymer surfaces increased with the O2 plasma treatment and that the crystallinity and grain size of the GZO films increased. When the RF power was 100W and the treatment time was 120 sec in the O2 plasma pretreatment process, the resistivity of the GZO films on the PEN substrate was 1.05 × 10-3Ω-cm, which is an appropriate range for most optoelectronic applications.