The discharge electrodes in ac PDP are coated with dielectric layer, and transparent MgO thin films are deposited on the dielectric layer. The main role of the MgO thin films in ac PDP is to protect the dielectric layer from sputtering by ion bombardment in the glow-discharge plasma. An additional important role of the MgO thin film is the high secondary electron emission coefficient which leads the low firing voltage and low cost of the PDP. In this paper, we investigated the relations of the crystal orientation about deposition thickness, deposition rate, temperature of substrate, and distance between the MgO tablet and the substrate. Additionally, we investigated the discharge characteristics of the AC PDP using nano-powder MgO tablet