The influence of electron irradiation energy(eV) on the structural, electrical and optical properties of ITO/ZnO bi-layered films prepared with RF magnetron sputtering has been investigated. The ITO/ZnO show the lowest resistivity of $2.8{ imes}10^{-4}{Omega}cm$. The optical transmittance in a visible wave length region also increased with the electron irradiation energy. The film irradiated at 900 eV shows 82---- of optical transmittance in this study. By comparison of figure of merit, it was observed the optical transmittance and electrical resistivity of the films were dependent on the electron irradiation energy and optoelectrical performance of ITO/ZnO film is improved with electron irradiation.