The　effect　of　the　304　stainless　steel　(SS)-coated　layer　on　the　electrical　and　thermal　properties　in　the　radial　direction　of　REBCO　commercial　tape　was　systematically　investigated.　The　single　SS-coated　layer　significantly　increased　electrical　resistivity　and　decreased　thermal　conductivity.　In　contrast,　double　SS　tape　demonstrated　a　lower　electrical　resistivity　than　the　original　commercial　REBCO　tape　due　to　the　clean　procedure　to　remove　the　possible　carbon　and　oxidation　in　the　Cu　layer.　We　found　that　the　surface　microhardness　of　the　SS-coated　REBCO　tape,　a　previously　neglected　factor,　could　be　one　of　the　primary　factors　determining　turn-to-turn　electrical　resistivity.　The　other　possible　factor　could　be　interface　heterogeneity.　The　different　materials　on　both　sides　of　the　interface　could　bring　apparent　different　electrical　and　thermal　resistivity.　This　study　provides　a　possible　method　to　increase　the　turn-to-turn　electrical　resistivity　of　REBCO　tape　without　increasing　tape　thickness,　sacrificing　the　critical　engineering　current　density.