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).