ZnSe-coated Ag waveguides have been developed for transmitting high power CO2 laser light. The waveguides (1—rn length) are fabricated by using a polyimide tube with a smooth surface as well as an Al tube as a base material. A fabrication method including the sputtering condition for depositing ZnSe and Ag films is investigated experimentally. Transmission characteristics of the waveguides are evaiuated by measurements of loss spectra for incoherent light and bending losses for CO2 laser light. As a result, ZnSe-coated Ag waveguides fabricated by using a polyimide tube show remarkably low loss characteristics when the waveguides are bent.