Previously fabricated electronic devices were used for vacuum manufacturing processes such as conventional semiconductor manufacturing. However, they are difficult to apply to continuous processes such as roll-to-roll printing, which results in very high device manufacturing and processing costs. Therefore, many developers have been interested in applying continuous processes to contact printing or noncontact printing technologies and they proposed various continuous printing techniques instead of conventional batch coating. In this paper, we proposed improved gravure offset printing process as one of the contact printing technique. We used etching pattern geometry with soft core blanket roll for printing of ultra fine line below the 10um.Using this technique we obtained flexible metal grid mesh film as transparent conductive film.