Oxide (SnO2)/metal alloy (Cu(Ni))/oxide (SnO2) multilayer films were fabricated using the magnetron sputtering technique. The oxide and metal alloy were SnO2 and Ni-doped Cu, respectively. The structural, optical, and electrical properties of the multilayer films were investigated using X-ray diffraction (XRD), ultraviolet-visible (UV-vis) spectrophotometry, and 4-point probe measurements, respectively. The properties of the SnO2/Cu(Ni)/SnO2 multilayer films were dependent on the thickness and Ni doping of the mid-layer film. Since Ni atoms inhibit the diffusion and aggregation of Cu atoms, the grain growth of Cu is delayed upon Ni addition. For 250℃, the Haccke’s figure of merit (FOM) of the SnO2 (30 nm)/Cu(Ni) (8 nm)/SnO2 (30 nm) multilayer film was evaluated to be 0.17×10-3 Ω-1.