Multilayer tin oxide/gold/tin oxide (SnO2/Au/SnO2) was deposited by atomic layer deposition and an e-beam evaporator. The structural, electrical, and optical properties of the SnO2/Au/SnO(2)multilayer were investigated. Au formed islands at a thickness less than 3 nm. As the Au interlayer thickness increased, the Au islands merged, resulting in a continuous film 12 nm thick. As the Au interlayer thickness increased from 0 to 12 nm, the carrier concentration and Hall mobility increased to 2.41 x 10(22) cm(-3)and 11.96 cm(2) V-1 s(-1), respectively. As a result, the resistivity decreased at 10(-5)ohm cm with an increasing Au interlayer thickness compared to a SnO(2)single layer. In addition, optical transmittance at 550 nm increased by more than 80% at 6 and 9 nm than at Au thicknesses of 3 and 12 nm. SnO2/Au/SnO(2)multilayers are promising candidates as an indium-free transparent conducting oxide for use in high performance optoelectronic devices.