Transparent, conducting, indium tin oxide (ITO) films have been deposited, by pulsed dc magnetron sputtering, on glass and electroactive polymer (poly (vinylidene fluoride)-PVDF) substrates. Samples have been prepared at room temperature by varying the oxygen partial pressure. Electrical resistivity around 8.4x10-4 Ω. cm has been obtained for films deposited on glass, while a resistivity of 1.7x10-3 Ω. cm has been attained in similar coatings on PVDF. Fragmentation tests were performed on PVDF substrates with thicknesses of 28 µm and 110 µm coated with 40 nm ITO layer. The coating´s fragmentation process was analyzed and the crack onset strain and cohesive strength of ITO layers were evaluated.