In this paper, we investigated the position dependent stress distribution of indium-tin-oxide (ITO) film on Polycarbonate (PC) substrate by external bending force. It was found that there are the maximum crack density at the center position and decreasing crack density as goes to the edge, In accordance with crack distribution, it was observed that the change of electrical resistivity of ITO islands is maximum at the center and decrease as goes to the edge. From the result that crack density is increasing at same island position as face plate distance (L) decreases, it is evident that the more stress is imposed on same island position as L decreases.