In　the　recent　years,　more　and　more　light-emitting　diodes　use　indium　tin　oxide　(ITO)　as　the　current　spreading　layer.　But　if　there　is　not　any　treatment,　the　electrical　properties　of　light　emitting　diode　are　very　poor.　So　to　get　excellent　electrical　properties　of　light　emitting　diode,　annealing　is　an　effective　Method　to　improve　the　electrical　properties　of　light　emitting　diode　using　indium　tin　oxide　as　the　current　spreading　layer.　However,　the　annealing　time　and　temperature　can　affect　the　electrical　property　of　light　emitting　diode　individually.　In　order　to　investigate　this　problem,　we　measured　the　series　resistance　and　ideality　factor　of　the　light　emitting　diode　got　under　different　annealing　time　and　annealing　temperature.　According　to　the　model　proposed　by　Jay　M.　Shah,　we　can　inferred　the　characteristics　of　indium　tin　oxide　and　P-type　GaN　contact.　The　results　showed　that:　the　electrical　properties　of　the　light-emitting　diode　can　reach　an　excellent　value　with　increasing　annealing　temperature　and　time,　and　if　continuing　to　increase　in　temperature　or　time,　it　can　lead　to　a　decline　in　light-emitting　diode　electrical　properties.　It　is　very　helpful　to　optimize　the　annealing　temperature　and　time　and　manufacture　excellent　electrical　properties　of　devices.