Fabrication, nanoindentation characteristics, and optical spectroscopy of patterned ITO for multi-touch panel are investigated. The fabrications were carried out in two parts. The first part fabricates the high/low impedances of ITO patterns on silicon wafer, and the second part sputters the ITO patterns on PET film using MEMS fabrication. The array strips of ITOs on the PET film are defined as contact areas and row electrodes of scanning lines. The ITO patterns on the glass substrate include the contact areas, the narrow wires for high impedance, and the column electrodes of scanning lines for low impedance. The nanoindentation characteristics of load-unload regions generated elastic energy dissipation, which is attributed to higher elastic response, frictional energy, stiffness, and compressive plastic deformation. The maximum transmittance is 74.2% at the wavelength of about 692 nm due to a thicker ITO and Al films.