Insoluble anodes of the Ta/Ir mixed metal oxide for electrodeposition of Ni-W alloy in ammoniacal citrate bath were prepared by thermal decomposition method. Ti plate was etched in boiling oxalic acid solution and coated with ethanol solution of $TaCl_{5}$ and $IrCl_4$ mixed in a fixed ratio, followed by drying and treating at various temperatures. The coating layer of these insoluble anode was characterized by SEM, EDX, XRD and DSC. The decomposition rate of citric acid in plating bath was determined by measuring the $CO_2$ gas evolved at the anodes with Gas Chromatography. Evolution of $CO_2$ gas from Ta/Ir oxide anodes decreased about 5% compared with that of Pt. The $CO_2$ gas evolution was increased with the amount of Ir-oxide in the coatings. The coatings which have more than 40% ratio of Ta content and heat-treated at the temperature higher than $400^{circ}C$ showed better efficiency