$WO_3/Ag/WO_3$ multilayer was researched by using RF magnetron sputtering with transparent electrode. Process gas flow ratio with $Ar/O_2$ were selected the optimum conditions at 70sccm/2sccm and $WO_3$ thin film at its conditions was appeared at transmittance about 80% in the visible light region to the average. $WO_3/Ag/WO_3$ multilayer thin films were fabricated from the same process condition which was the same gas flow ratio of Ar and $O_2$ $WO_3/Ag/WO_3$ thin films were appeared transmittance about 93% and sheet resistance about $6.41{Omega}/{square}$. From the SEM images, each thin films were appeared when $WO_3$ is 40nm and $O_2$ is 10nm.