A high work function on indium tin oxide (ITO) surfaces with O2 inductively coupled plasma (ICP) treatment was obtained in the paper: “Mechanism for the increase of indium tin oxide work function by O2 inductively coupled plasma treatment” [ Lee et al., J. Appl. Phys. 95, 586 (2004) ]. They attributed this to the higher work function of the larger upward band bending and the larger electron affinity of the ITO near the surface by the ICP treatment. In this Comment, we indicate the mistake in their analysis of the observed result by synchrotron radiation photoemission spectroscopy.