The optical and electrical properties of indium tin oxide (ITO) films deposited at room temperature on glass and polyethylene terephthalate (PET) substrates were investigated. A clear evolution of optical transparency and sheet resistance with the content of H2 in the gas mixture of H2 and Ar during magnetron sputtering deposition is observed. An optimized performance of the transparent conductive properties ITO films on PET was achieved for samples prepared using H2/(Ar + H2) ratio in the range of 0.3–0.6%. Moreover, flexible ITO-PET samples show a better transparent conductive figure of merit, ΦTC = T10/RS, than their glass counterparts. These results provide valuable insight into the room temperature fabrication and development of transparent conductive ITO-based flexible devices.We acknowledge financial support from Spanish MINECO though contracts MAT2012-37276-C03-01 and from the Madrid Regional Government though contract P2013/MIT-2740
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