This study is explore the photoelectric conversion change of dye-sensitized solar cells with surface treatment of the conductive substrate. gases of FTO surface treatment were N2, and O2. Treatment conditions of surface were gas flux from 25 sccm to 50 sccm and RF power were from 25 W to 50 W. Treatment time and pressure were fixed 5 min and 100 mtoor. The best sheet resistance and surface roughness were obtained by O2 50 sccm and 50 W and that result were 7.643 Ω/㎠ and 17.113 nm, respectively. The best efficiency result was obtained by O2 50 sccm and 50 W and that result of Voc, Jsc, FF and efficiency were 7.03 V, 14.88 mA/㎠, 63.75% and 6.67%, respectively.