Transparent conducting indium tin oxide/Au/indium tin oxide (ITO) multilayered films were deposited on unheated polycarbonate substrates by magnetron sputtering. The thickness of the Au intermediated film varied from 5 to 20 nm. Changes in the microstructure, surface roughness and optoelectrical properties of the ITO/Au/ITO films were investigated with respect to the thickness of the Au intermediated layer. X-ray diffractionmeasurements of ITO single layer films did not show characteristic diffraction peaks, while ITO/Au/ITO films showed an In2O3 (2 2 2) characteristic diffraction peak. The optoelectrical properties of the films were also dependent on the presence and thickness of the Au thin film. The ITO 50 nm/Au 10 nm/ITO 40 nm films had a sheet resistance of 5.6 Omega/square and an average optical transmittance of 72% in the visible wavelength range of 400-700 nm. Consequently, the crystallinity, which affects the optoelectrical properties of ITO films, can be enhanced with Au intermediated films. (C) 2009 Elsevier B. V. All rights reserved.