In this work, the optical and structural properties of gradient (Ti,Co)Ox coatings with a resistive switching effect have been outlined. They were prepared using multi-magnetron sputtering and, despite the high cobalt content, they were transparent and had a high refractive index. The gradient Co-addition resulted in the receiving of fine crystalline T i O 2-anatase and C o 3 O 4 forms in the amorphous surrounding. Observed resistance switching was a fully repeatable effect, and its occurrence in gradient (Ti,Co)Ox coatings has not reported earlier. The prepared gradient coatings exhibit great potential as transparent electronic devices with the resistance switching effect. Such memory effects in transparent thin-film coatings open new possibilities for the manufacturing of innovative memory elements in the future.