In this paper, a low sheet resistance and highly transparent silver nanowires (AgNWs) resin composite film was demonstrated, which was prepared by a simple and efficacious two-step spin-coating method. By burying the AgNWs below the surface of the transparent resin matrix which cured at 150°C in air, we achieved a uniform, highly transparent, conductive and flexible film. Compared to the reported transparent electrodes, this composite transparent and conductive film showed 10Ω/∇ of sheet resistance and nearly 90% mean optical transmittance over the UV-visible range simultaneously. Undergoing hundreds of cycles of tensile and compression folding, the sheet resistance of the composite film slightly increased less than 5%, displaying good electromechanical flexibility. These characteristics of the composite AgNWs-Resin films were expected to be used in applications of flexible optoelectronics.