In this study, a Nd:YAG laser with wavelength of 1064nm is used to scribe the indium tin oxide (ITO) thin films coated on three types of substrate materials, i.e. soda-lime glass, polycarbonate (PC), and cyclic-olefin-copolymer (COC) materials with thickness of 20 nm, 30 nm, and 20 nm, respectively. The effect of exposure time adjusted from 10 mu s to 100 mu s on the ablated mark width, depth, and electrical properties of the scribed film was investigated. The maximum laser power of 2.2W was used to scribe these thin films. In addition, the surface morphology, surface reaction, surface roughness, optical properties, and electrical conductivity properties were measured by a scanning electron microscope, a three-dimensional confocal laser scanning microscope, an atomic force microscope, and a four-point probe. The measured results of surface morphology show that the residual ITO layer was produced on the scribed path with the laser exposure time at 10 mu s and 20 mu s. The better edge qualities of the scribed lines can be obtained when the exposure time extends from 30 mu s to 60 mu s. When the laser exposure time is longer than 60 mu s, the partially burned areas of the scribed thin films on PC and COC substrates are observed. Moreover, the isolated line width and resistivity values increase when the laser exposure time increases. Crown Copyright (C) 2010 Published by Elsevier B.V. All rights reserved.