ITO/Ni/ITO thin films were deposited on the PET by RF magnetron sputtering. Dependance of the process parameters such as deposition pressure, positions of Ni layer, on the transmittance, reflectance and sheet resistance of ITO/Ni/ITO film were investigated. When the Ni layer is placed at the center of ITO and deposition pressure is low, ITO/Ni/ITO films showed better optical and electrical properties. At these conditions, the transmittance, reflectance and sheet resistance of the ITO film were $90\%,;0.38\%$ and $185Omega/Box$ respectively.