In this study, we have tried the growth of indium tin oxide (ITO) thin films by using low-frequency magnetron sputtering method (LFMSM). Characteristics of ITO thin films deposited on polyethersulfone (PES) and polyetyleneterephthalate (PET) substrates arc, investigated. Experiments were carried out as a function of deposition time. With increasing the deposition time of the ITO thin films on PES substrate, the sheet resistance is decreased. ITO thin films on polymer substrates were amorphous structure.