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 electrode-underling-layer formed on the transparent conductive film and a pair of metallic electrodes which are provided for electrifying the conductive film and formed on the electrode-underlying-layer. The transparent conductive film is a laminate of at least one transparent thin layer made of a nitride and/or a carbide and at least one substantially light-transmittable metallic layer. The transparent conductive film and electrode-underlying-layer are preferably formed by a dry process, and the electrodes are preferably formed by a wet plating method.