The formation of superficial nanostructures (SNs) in reduced indium tin oxide (ITO) thin films by H 2 -Glow discharge (GD) at a low reduction temperature (T r = 100 • C) was investigated. Sputtered ITO films deposited at low (T d = 100 • C) and high (T d = 300 • C) temperatures were reduced using this low-temperature process. Scanning electron and atomic force microscopy were applied to study the evolution of the nanostructural features and three stages were identified: emerging/densification, coalescence, and depletion stages. The structural characteristics of the SNs were characterized by grazing incidence and conventional θ/2θ x-ray diffractions showing that at T r = 100 • C, the reduction process was limited to the surface region in which the ion bombardment had influence. The mean diameter, , of the SNs in ITO deposited on the glass substrate was controlled from ∼10-90 nm and the SN densities, d, were obtained from ∼10 9 -10 11 SNs cm −2 . Finally, the superficial nanostructures were successfully formed in ITO films deposited on flexible polyethylene naphthalate (PEN) substrates. It was demonstrated that, on these substrates, is possible to obtain a uniform distribution in the size and density of the SNs, with = 9.5-20.7 nm and d = 2.66 × 10 11 -4.20 × 10 10 SNs cm −2 .