A manufacturing method for sputtering an anti-refection layer onto a board at low temperature has the merits of easily being implemented and easily mass-produced. The manufacturing method is used for sputtering multiple anti-refection layers onto a board. The method can be used for mass-producing anti-reflection panels as the raw material for the photo industry. The method is superior to the manufacturing method for producing nebulization anti-reflection panels. This invention utilizes the anti-reflection characteristics of the board structure that is sputtered and stacked alternatively with high index refraction layers and low index refraction layers. A continuous manufacturing process is adopted. The present invention uses plasma to clean the surface of the boards and adopts a traditional sputtering machine. Therefore, it is convenient for installing and mass-producing high quality material.