Using simple technique to obtain high haze and high conductivity TCO films to enhance optical absorption for silicon thin film solar cell is important. The bilayer GZO film of high haze and low resistivity is achieved by atmosphere pressure plasma jet (APPJ). Thickness of bilayer GZO film was thinner than Asahi-U type FTO film and this result indicated that the APPJ deposition technique has lower material comsumption. The minimum resistivity of 6.00×10 -4 was achieved at 8 at% gallium doping. X-ray diffraction spectrum showed that an increase in scanning times led to an increase in crystallinity of bilayer GZO films. The bilayer GZO film has much higher haze value in the visible and NIR regions as compared to Asahi U-type FTO film.