IrO$_2$-RuO$_2$ films were deposited on plasma sprayed TiO$_2$ buffer layer above Ti metal by sol-gel and dip-coating method. Organic vehicle (ethyl cellulose and $alpha$-terpineol) and glass frit were added to improve adherence of the coatings. Taguchi method and L$_{18}$ (2$^1$$ imes$3$^{7}$ ) orthogonal arrays were evalvated in terms of current density to determine the optimal combination of levels of factors that best satisfy the bigger is better quality characteristic. The observed conditions were as fellows: ethyl cellulose (100 cp), drying temperature and time (17$0^{circ}C$,20 min), heat treatment temperature and time (75$0^{circ}C$,10 min), the weight ratio of IrO$_2$-RuO/powders to glass frit (99:5), final heat treatment time (120 min) and flow rate of air (5 sccm), respectively. ANOVA analysis suggested that the influence of the factors within $alpha$= 0.1 was significant with a 90% confidence level.