Indium tin oxide (ITO) is transparent and colorless as a thin film and yellowish to grey in the form of bulk material. It is a solid solution of indium oxide (In2O3) and tin oxide (SnO2) typically in a weight ratio of 90:10 . Conventionally, it is being employed as an electrode substrate due to its excellent electronic and optical properties such as low electrochemical background response, wide working potential window , low resistivity, high visible transmittance, high infrared reflectivity, and ultraviolet absorption . Qualities like good surface area activity, machinability, high chemical stability, inertness, and commercial availability make it desirable for scientific purposes. ITO is widely applied in optoelectronics , mostly in light-emitting diodes , liquid crystal displays , solar cells , transistors , and gas sensors , but is also commonly used in electrochemistry for electroanalytic devices , sensing and biosensing . With high quality ITO being readily available commercially and methods for direct deposition already in use , the definition of patterns is still another potential bottleneck. Despite being popular and widely used, the manufacturing of ITO electrodes still lacks a rapid, flexible, cost effective and precise fabrication method that could supplement expensive and time consuming lithography most often used for defining patterns. The use of lasers for the fabrication of ITO electrodes marked a promising development towards achieving highly reproducible, flexible, fast, and easy patterning. Laser Digital Patterning (LDP) and Pulsed Laser Deposition (PLD) processes for fabrication of ITO electrodes are examples of these kind. A nanosecond Nd: YAG infrared laser for indirect laser ablation to pattern ITO on its glass substrate was reported . Another interesting example is the pattern formation on ITO films coated on borosilicate glass by scanning a linearly polarized nanosecond pulsed laser beam, making use of a self-organization phenomenon named laser-induced periodic surface structures (LIPSS) . Apart from these examples, there are other reports on laser patterning of ITO using other lasers, such as an UV-excimer laser and femtosecond-pulsed laser , but none of these gives the advantage of being widely available and preferably affordable means of fabrication of microelectrodes. Currently, CO2 lasers, emitting infrared radiation at a wavelength of 10.6 µm, are the highest power continuous wave lasers available. With their high efficiency they are commonly used in laser cutting, welding, drilling and surface treatment . But they are also used in applications for processing of components for microfluidic systems. A novel laser through-cutting and pattern transfer process was introduced for rapidly prototyping polydimethylsiloxane (PDMS) microfluidic structures without a replication template using a CO2 laser that significantly decreases the time and amount of equipment and consumables needed for microchannel processing . Using laser cutting for quickly transferring a pattern drawn in a computer aided design (CAD) program to a plastic film or PDMS slab for microfluidics, sometimes known as xurography, has risen in popularity as CO2 laser cutters have become more affordable and easier to use . Based on this technology a microfluidic sensor which was used to evaluate the biomass of the MRC-5 fibroblast cells grown in the microfluidic bioreactor was recently presented . In addition to traditional PDMS channels, CO2 lasers have also been used for patterning paper-based microfluidic systems and modifying the surface properties of the paper . CO2 laser processing has also been used to directly make electrodes by carbonisation of polymers to create laser-induced graphene (LIG) materials, either freestanding or on a backing material, like ITO and this offers a possible advancement towards reducing the high cost of exploiting the laser technology for sensing applications .