A transparent thin layer of indium–tin oxide (ITO) is coated on polyethylene terephthalate (PET) by a spin coating process. The surface is treated by a pulsed Nd-YAG laser. We investigate the effect of laser treatment on crystallization and bonding processes of the thin layer using atomic force microscope (AFM) and scanning electron microscope (SEM). The best results are obtained when the pulse frequency, duration, and energy were 1000 Hz, 0.2 to 20 ms, and 25 to 40 J, respectively. The results show that the ITO layer coated on a flexible PET substrate is conductive and transparent. The sheet resistance obtained is 0.6 kΩ, and the transparency of a 350-nm layer in the visible range is more than 83.6%. Using the Nd-YAG laser treatment, we increase the conductivity by a factor of 100 times, and higher bonding performances are achieved.