Many research groups have been manufacturing coated conductor by various processes such as PLD, MOD, and MOCVD, but the methods with production cost suitable for wide and massive application of coated conductor did not develop yet. Spray pyrolysis method adopting ultrasonic atomization was tried as one of the possible option. GdBCO precursor films have been deposited on IBAD substrate by spray pyrolysis method at low temperature and converted to GdBCO by post heat treatment. Ultrasonic atomization was used to generate fine droplets from precursor solution of Gd, Ba, and Cu nitrate dissolved in water. Primary GdBCO films were deposited at $500^{circ}C$ and oxygen partial pressure of 1 torr. After that, the films were converted at various temperatures and low oxygen partial pressures. C-Axis oriented films were obtained IBAD substrates at conversion temperature of around $870^{circ}C$ and oxygen partial pressures of 500 mtorr ~ 1 torr in a vacuum. Thick c-axis epitaxial film with the thickness of 0.4 ~ 0.5 ${mu}m$ was obtained on IBAD substrate. C-axis epitaxial GdBCO films were successfully prepared by ex-situ methods using nitrate precursors on IBAD metal substrate. Converted GdBCO films have very dense microstructures with good grain connectivity. EDS composition analysis of the film showed a number of Cu-rich phase in surface. The precursor solution having high copper concent with the composition of Gd : Ba : Cu = 1 : 2 : 4 showed the better grain connectivity and electrical conductivity.