A method for sputtering a multilayer film on a sheet workpiece at a low temperature of the present invention has the following steps: employing plasma to modify a surface of a sheet workpiece, providing a reciprocating sputtering process to deposit metal oxide layers or semiconductor oxide layers on the sheet workpiece, preheating the sheet workpiece and providing a reciprocating ITO sputtering process to sputter ITO transparent conductive layers on the sheet workpiece. The film sputtering process of the sheet workpiece employs continuously connecting work line and controls delay time between the sputtering units to deposit a film with a predetermined thickness on the sheet workpiece.