Annealing treatment of transparent conducting oxide (TCO) thin films plays a great role in enhancing the optoelectronic properties of the material. Changes in morphological, optical and electrical properties of indium tin oxide (ITO) thin films deposited by RF sputtering were investigated after exposing the films to Nd:YAG laser radiation. ITO thin films of 158 nm thickness were irradiated with different laser energy; 25 mJ, 75 mJ, 120 mJ and 165 mJ respectively. Atomic force microscopy (AFM) results reveal a smooth surface morphology and enhance grain size as the laser energy increases. Highest optical transmittance value of 96.5 % at 620 nm wavelength was obtained by film treated with 165 mJ laser energy as determined by UV-Vis spectrophotometer. Electrical resistivity measurements as determined by four-point probe show a significant decrease in resistivity and sheet resistance with respect to increasing laser energies. The ITO films optoelectronics properties were enhanced with the film annealed at 165 mJ exhibiting the highest calculated figure of merit. This laser treatment method has effectively fine turned the ITO films properties toward TCO functional properties required for solar cell application.