ITO films have been prepared on polyester substrate by reactive evaporation technique at low substrate temperature.Structural and photoelectric properties of the deposited films are investigated.The deposited films are polycrystalline with cubic bixbyite structure.They exhibit a (111) preferred orientation.High quality films with resistivity as low as 6.63×10 -4 Ω·cm and transmittance of over 82% have been obtained.