Laser direct patterning of indium tin oxide(ITO) is one of new methods of direct etching process to replace the conventional photolithography. A diode pumped Q-switched Nd:$YVO_4$ (${lambda}$= 1,064 nm) laser was used to produce ITO electrode on various transparent oxide semiconductor films such as zinc oxide(ZnO). The laser direct etched ITO patterns on ZnO were compared with those on glass substrate and were considered in terms of the overlapping rate of laser beam. In case of the laser etching on double-layer, it was possible to obtain the higher overlapping rate of laser beam.