A transparent panel heater which can be used for heating a window portion of liquid crystal displays, refrigerated showcases, freezed showcases, defrosters of windshields, and the like. The panel heater has a transparent substrate, a transparent conductive film formed on the substrate, a substantially light-transmittable metallic thin layer formed on the conductive film and a pair of electrodes for electrifying the conductive film. The metallic thin layer is preferably deposited by a dry process such as a sputtering process, an ion plating method, various CVD methods, and the like. The electrodes are preferably formed on the metallic thin layer by a wet plating method.