ITO/Ag/ITO conductive films on PET (polyethylene terephthalate) was etched by a Q-switched diode-pumped neodymiun-doped yttrium vanadate (Nd:YVO4, λ = 1064 ㎚) laser. During the laser direct etching, the laser beam was incident on the two different directions of PET and the etching patterns were investigated and analyzed. At a lower repetition rate of laser pulse, the larger laser etched patterns were obtained by laser beam incident on reverse side of PET substrate. On the contrary, at a higher repetition rate, it was possible to find the larger etched patterns in case of the laser beam incidence on forward side of PET substrate. For the laser beam incidence on reverse side, the laser beam is expected to be transferred and scattered through the PET substrate and the laser beam energy is thought to be dependent on the etch laser pulse beam energy.
