With development of electronic products the demands for miniaturization and weight-lightening have increased until a recent date. Accordingly, The effort to substitute glass substrates was widely made. However, polymer substrates have weak point that substrates were damaged at high temperature. In this paper, we deposited transparent conductive film at low temperature. And we inserted Au thin film between oxide to compensate for deteriorated electrical characteristics. Ga-doped ZnO(GZO) multilayer coatings were deposited on glass substrate by DC sputtering. The optimization of deposition conditions of both AZO and Au layers were performed to obtain better electrical and optical characteristics in advance. We presumed that the properties of multilayer were affected by the deposition process of both GZO and Au layers. The best multilayer coating exhibited the resistivity of $2.72{ imes}10^{-3};{Omega}-cm$ and transmittance of 77 %. From these results, we can confirm a possibility of the application as transparent conductive electrodes.