Double layer films based on TiO2 and NiOx for gas detection were studied. Two layouts with opposite position of functional films were deposited via DC magnetron sputtering method and annealed at 600 degrees C. The compositional, structural, morphological, electrical and gas sensing parameters were investigated. The depth profiles and the chemical state of the thin films elements were explored by X-ray photoelectron spectroscopy (XPS). Differences between the surface and subsurface NiOx were confirmed. In this way the formation of surface oxides and subsurface metallic Ni were observed. The structural changes and polycrystalline character were noticed by X-ray diffraction (XRD). The atomic force microscopy (AFM) revealed nanocrystalline character of the examined surfaces (both layouts). Different position of TiO2 and NiO, functional films brought difference in the type of response to reducing gas. Moreover, inversion of response type due to different H-2 concentrations was confirmed. (C) 2014 Elsevier B.V. All rights reserved.