SnO2/Ag/Nb2O5/SiO2/SnO2 multilayer films were prepared on glass substrate by sequential using RF/DC magnetron sputtering at room temperature. The influence of top SnO2 layer thickness on optical and electrical properties of the multilayer films was investigated. Experimentally measured results exhibit transmittances over 84.3 ~ 85.8% at 550 nm wavelength. As the top SnO2 layer thickness increased from 40 to 55 nm, the sheet resistance (Rs) increased from 5.81 to 6.94 Ω/sq. The Haacke`s figure of merit (FOM) calculated for the samples with various SnO2 layer thicknesses was a maximum at 45 nm (35.3 × 10-3 Ω-1).
