The resistivity of sol-gel-derived indium tin oxide (ITO) films effectively decreased with crystallization by exposure to a low fluence UV beam (10-20 mJ/cm(2)) from an ArF laser. The increase in temperature at the surface of the films was below 10degreesC under the irradiation condition. Thus, conductive and transparent ITO coatings were successfully obtained on polyethylene terephthalate and polyimide sheets using a sol-gel route assisted with an ultraviolet laser beam.