For short deposition times of the SnO2 layer, the conductance of SnO2/Fe2O3 multi-layer films, which were prepared by plasma CVD, in air and in sensing gas ambient may decrease with an increase of the deposition time. A transition layer existing near the interface between the SnO2 and Fe2O3 layers, is suggested to explain these phenomena. This assumption is supported by XPS depth-profiling measurements.