In order to obtain high-performance flexible transparent conductive thin films, STO (30 nm)/Ag/STO (30 nm) multilayer thin films were prepared on PC substrates by magnetron sputtering. The influences of Ag mid-layer thickness on the structure, optical and electrical properties of the multilayer thin films were investigated. As the thickness of Ag mid-layer increases, the average transmittance in visible region firstly increases and then decreases, both the resistivity and sheet resistance decrease. For the multilayer thin films with 11 nm thick Ag mid-layer, it exhibits the maximum figure of merit of 14.23×10－3 Ω－1 with sheet resistance of 9.2 Ω/sq., and the average transmittance is ~82 % in the visible light region.