A metal oxide thin film transistor and a manufacturing method thereof are provided. The metal oxide thin film transistor is composed of a gate (1), an insulating layer (2), a transition layer (3), a semiconductor layer (4), a drain electrode (51) and a source electrode (52) that are subsequently connected together from down to up. The drain electrode (51) and the source electrode (52) are provided on the semiconductor layer (4). The transition layer (3) and the semiconductor layer (4) are prepared by a sputtering method. The oxygen content of the transition layer (3) is greater than a theoreti...