Oxide (SiO₂)/Metal(Ag)/Oxide(SiO₂, ITO, ZnO) multilayer films were fabricated using a magnetron sputtering technique at room temperature on Si (p-type, 100) and a glass substrate. The electrical and optical properties of the asymmetric multilayer films depended on the thickness of the mid-layer film and the type of oxide in the bottom layer. As the metal layer becomes thicker, the sheet resistance decreases. However, the transmittance decreases when the metal layer exceeds a threshold thickness of approximately 10~12 nm. In addition, the sheet resistance and transmittance change according to the type of oxide in the bottom layer. If the oxide has a large resistivity, the overall sheet resistance increases. In addition, the anti-reflection effect changes according to the refractive index of the oxide material. The optical and electrical properties of multilayer films were investigated using an ultraviolet visible (UV-Vis) spectrophotometer and a 4-point probe, respectively. The optimum structure is SiO₂ (30 nm)/Ag (10 nm)/ZnO (30 nm) multilayer, with the highest FOM value of 7.7×10^-3 Ω^-1.