A transparent panel heater which can be used for example for heating a window portion of liquid crystal displays, refrigerated showcases, freezer showcases, and defrosters of windshields, has a transparent substrate (2), a transparent conductive film (3) formed on the substrate (2), a substantially light-transmittable metallic electrode-underlying-layer (4) formed on the transparent conductive film (3) and on which layer (4) a pair of metallic electrodes (5) are provided for electrifying the conductive film (3); the latter is a laminate of at least one transparent thin layer (3b) made of a nitride and/or a carbide and at least one substantially light-transmittable metallic layer (3c). The transparent conductive film (3) and electrode-underlying-layer (4) are preferably formed by a dry process, while the electrodes (5) are preferably formed by a wet-plating method.