The AZO/Ag/AZO multilayer films were deposited on polyethersulfone (PES) substrate by using facing target sputtering methods at room temperature. The AZO/Ag/AZO multilayer films with polymer substrate had advantages, such as low sheet resistance, high optical transmittance in visible range and stable mechanical properties. From the results, the AZO/Ag/AZO multilayer films (50/12/50 nm) demonstrated a sheet resistance of 11 ${Omega}/{square}$ and average transmittance of 87% in visible range (wavelength of 380-770 nm). Moreover, the multilayer showed stable mechanical properties compared to the single-layered AZO sample during the bending test due to the existence of the ductile Ag metal layer.