The electrical properties of porous $SiO_2/ITO$ nano thin film were studied by complex impedance and conductive mechanisms were analyzed. According to the results of complex impedance, the activation energy of $SiO_2/ITO$ and $Zn-SiO_2/ITO$ were 0.309 eV, 0.077 eV in below $450^{circ}C$ and 0.147 eV in over $450^{circ}C$, respectively. In case of $SiO_2/ ITO$, slightly direct tunneling occurred at room temperature. The contribution for conduction was very tiny because of high barrier of silica. However, the conductivity abruptly increased in over $300^{circ}C$ by Thermally assisted tunneling. In case of $Zn-SiO_2/ITO$, high conductivity in 1.26 ${Omega}^{ -1}{cdot}cm^{-1}$ at room temperature appeared by space charge conduction or Frenkel-poole emission that Zn ions play a role as localized electron states.