Transparent and conducting SnO2 and SnO2/Ag/SnO2 (SAS) films were deposited on glass substrates by magnetron sputtering at room temperature. The effect of the SnO2 target power and Ag interlayer on the visible transmittance and electrical properties of the film was considered. Although all the SnO2 films had an amorphous structure under all sputtering power conditions, SnO2 films deposited at a target power of 60 W showed a lower resistivity of 2.25 Ω cm and a lower surface roughness of 1.4 nm. The average visible transmittance also varied with target power conditions. The average visible transmittance increased from 73.7 % (40 W) to 76.3 % (60 W) and then decreased to 73.2 % (80 W). When all films were compared, it was found that the SnO2 films deposited at 60 W had a higher figure of merit of 2.98 × 10-7 Ω-1. In addition, the SnO2 films with a Ag 10 nm interlayer showed a lower resistivity of 4.28 × 10-5 Ω cm and a visible transmittance of 70.58 %. The Ag interlayer in the SnO2 films increased the figure of merit to 7.88 × 10-3 without substrate heating or post-deposition annealing. The observed results confirm that the optical and electrical properties of SnO2 films can be enhanced by optimizing the sputtering target power condition and the thickness of the Ag interlayer, respectively.