We investigated the relationship between the film characteristics and the sputtering rate of the MgO protecting layer in AC-PDP. As possible elements for determining the sputtering rate, we considered the density, orientation, and surface morphology. With respect to the orientation, we found that the sputtering rate increased for the sequence of (200) < (220) < (111). However, we noticed that orientation and surface structure are not really decisive factors affecting the sputtering rate; the density of the film is most important.