A calculation method of X-ray emitted intensity in multi-layer films is proposed in this paper. The method is based on the work developed by us: (1) a simplified physical model of electron scattering and Monte Carlo evaluations in a single medium and in multi-layer media and (2) the theories and the formulae for excitation, absorption and fluorescence of characteristic X-rays. The intensity ratio of X-rays for the known thickness films, Au/Cu/Si and Cr/Ni/Si, were calculated at 20, 25 and 30 keV. Calculated results are compared with experimental values of electron microprobe analysis for the multi-layer film specimens, and the correspondence is excellent. The work lays foundations for X-ray quantitative microanalysis of multi-layer specimens