The calculations about A1-C-O/A1 solar selective absorbing surfaces have been carried out. Reasonable agreement is obtained between computed and experimentally measured reflectances and absorptances for multilayer Al-C-O thin films on aluminium base layer, which are prepared using magnetron sputtering with single aluminium cathode. Solar absorptance of A1-C-O/A1 selective surface is about 0.92 and emittance (room temperature) around 0.04. The sputtering systme is simplified and more efficient for the use of aluminium cathode.