Typical Mn-SnO2/Ag/Mn-SnO2 tri-layer films were prepared on a PET substrate by RF/DC magnetron sputtering method at room temperature. Based on EMP simulation, the thicknesses of the top and bottom Mn-doped SnO2 layers werekept at 40 nm and the Ag layer was maintained at 13 nm for continuous electrical conduction. The experimentally measured optical transmittances at 550 nm wavelength were ranged from 82.9 to 88.1 % and sheet resistances were variedfrom 5.9 to 6.9 Ω/□. The highest value of figure of merit, фTC was 48.1 × 10-3Ω-1. Based on bending test under 4 and 5 mm of inner and outer curvature radius condition, tri-layer film resistance varies only by approximately 1.5 % after 10,000 bending cycles, showing excellent mechanical flexibility.