As the down-scaling of semiconductor materials, silicon compatible emerging materials have extensively researched for next generation display and 3D structured devices. In particular, oxide semiconductors are considered a promising candidate for backplane applications in display. Among them, indium-gallium-zinc oxide (IGZO) using plasma enhanced atomic layer deposition (PEALD) has excellent properties, like high mobility, low leakage current, high transparecy and low temperature processablility. However, conventional precursors for IGZO still have some prolems to solve such as low deposition rate, low thermal stability and high price. In this study, we developed indium precursor (Trimethylindium Tetrahydrofuran, DIP-4) and gallium precursor (Trimethylgallium Tetrahydrofuran, DGP-2) to overcome the shortcomings of the conventional In & Ga precursors. ALD characteristics of the films deposited using the newly developed the precursors were confirmed through the source feeding time saturation and linearity. Furthermore, the incubation time of In, Ga and Zn oxide films according to the different bottom layer was respectively verified and calculated using the developed DIP-4, DGP-2 and commercially used DEZn. In order form a multilayer IGZO thin film, application of the incubation factors at IGZO process were experimentally demonstrated. Thickness of the IGZO films can be easily controlled through modulation of the incubation factors. The physical and chemical properties of the films were analyzed by X-ray diffraction, X-ray reflectrometer, X-ray photoelectron spectroscopy, transmission electron microscope. Figure 1