In this work, we are interested in the heat treatment effects on the resistivity variations of the polycrystalline silicon films. The obtained results have shown that the resistivity of the neutral regions varies with the temperature, and its contribution to the global resistivity becomes more and more important with the increase of the heat treatment temperature. On the other hand, it was found that, for the polycrystalline silicon films thermally treated before implantation, the resistivity remains invariable and varies only for high heat treatment temperatures.