Transparent and conducting TiO2/Au/TiO2 (TAuT) films were deposited by reactive magnetron sputtering on polycarbonate substrates to investigate the effect of the Au interlayer on the optical, electrical, and structural properties of the films. In TAuT films, the Au interlayer thickness was kept at 5 nm. Although total thickness was maintained at 100 nm, the stack structure was varied as 50/5/45, 70/5/25, and 90/5/5 nm. In XRD pattern, the intermediate Au films were crystallized, while all TAuT films did not show any diffraction peaks for TiO2 films with regardless of stack structure. The optical and electrical properties were dependent on the stack structure of the films. The lowest sheet resistance of 23 Omega/square and highest optical transmittance of 76% at 550nm were obtained from TiO2 90 nm/Au 5 nm/TiO2 5 nm films. The work function was dependent on the film stack. The highest work function (4.8 eV) was observed with the TiO2 90 nm/Au 5 nm/TiO2 5 nm film stack. The TAuT film stack of TiO2 90 nm/Au 5 nm/TiO2 5nm films is an optimized stack that may be an alternative candidate for transparent electrodes in flat panel displays. (C) 2010 Elsevier B. V. All rights reserved.