Abstract: Nano-ZrO₂ buffer layer between gold film and stainless steel (SS) foil was successfully prepared by sol-gel method. Based on the previous study, the structure and performance of the buffer layer were characterized by TEM、AES and SEM analysis. The results showed that the grain size of sol-gel ZrO₂ buffer layer was in the range of nanometres. Heavy interdiffusion and interfacial reaction between gold film and substrate without buffer layer was observed after 850 ℃annealing, while it could be effectively prevented by ZrO₂ buffer layer. For the gold-coated SS foil with buffer layer, a "sandwich" structure of Au/ZrO₂/SS with smooth gold-rich surface clearly remained after 850 ℃annealing.