reference is made to fig2 a and 3 b , which show a glass treated as a substrate being adapted for a conventional simple manufacturing process for a production line . in a first embodiment , a transparent substrate base 10 is sputtered with plasma 40 . referring to fig2 , a sketch of the ito substrate according to the present invention , the substrate base 10 in its initial condition is sputtered with at least one film of metallic oxide 20 or non - metallic oxide 30 ( as mentioned in step s 103 in fig4 ). furthermore , the substrate base 10 is processed with plasma 40 . after the plasma 40 , the substrate base 10 is processed in a predetermined auxiliary process . the substrate base 10 is heated above 300 ° c . ( a predetermined temperature ) for 30 minutes ( a first predetermined period ) and is further cured by an annealing process at 150 ˜ 200 ° c . ( a predetermined range at a low temperature ) for 30 minutes ( a second predetermined period ) in order to produce a finished product . the curing that is produced via the annealing process is described in greater detail in s 107 and illustrated in fig4 . in a second embodiment , the substrate base 10 is heated above 300 ° c . ( the predetermined temperature ) but the curing process is omitted to produce a stable resistance thereof . in addition , the substrate base 10 can be pmma or other plastic materials ( such as polymer materials ) but with lower heated temperature . furthermore , at least one silicon - oxide layer is piled with the film 24 , which is produced by sputtered with ito mixed with metallic - oxide ( such as nb 2 o 5 ) target , shown in fig3 a and 3b . naturally , a total quantity of the layers on the substrate base 10 may be 3 to 5 in order to be a multi - layered substrate . the present embodiments show the arrangement of the layers of the substrate is flexible . fig3 a and 3b illustrate a first embodiment of the layers , including a refraction layer with a high refraction index 22 , a refraction layer with low refraction index 32 , another refraction layer with high refraction index 22 , another refraction layer with low refraction index 32 , and further covered with a metallic oxide doped ito layer 24 in fig3 a . a second embodiment of the layers , can include a refraction layer with high refraction index 22 , a refraction layer with low refraction index 32 , and a metallic oxide doped ito layer 24 as is illustrated in fig3 b . the refraction layer with high refraction index 22 is made of metallic oxide 20 , but the refraction layer with low refraction index 32 is made of non - metallic oxide 30 . with reference in fig4 , the method includes steps of : providing the substrate base 10 ( step s 101 ), coating multiple layers on the base 10 ( step s 103 ), sputtering the substrate base 10 with plasma 40 that is a mixture of ito and metallic oxide ( nb 2 o 5 ) ( step s 105 ), and further heating and annealing the substrate base 10 . the mixed plasma is generated by a dual gun sputtering system or a single mixed gun sputtering system . in addition , the substrate base 10 can be processed in workstations continuously connected to one another in order to guarantee a delay time controlled for a predetermined range . the transparent substrate base 10 is made of a polymer material or a glass material . furthermore , the steps mentioned are implemented in a clean room . the transparent substrate base 10 is transited between workstations via a conveyer belt or an automatic trolley . experimentally , these embodiments according to the present invention can provide stable resistance . 1 . the amount of nb 2 o 5 in ito can vary the resistance thereof . 2 . ito with nb 2 o 5 can be further processed with another material to achieve high transmission . 3 . the resistance thereof is more stable than that of the layer made only of ito . 4 . not only nb 2 o 5 but also non - conductive metallic oxide material or non - metallic oxide material can be adapted thereto . although the present invention has been described with reference to the preferred embodiments thereof , it will be understood that the invention is not limited to the details thereof . various substitutions and modifications have been suggested in the foregoing description , and others will occur to those of ordinary skill in the art . therefore , all such substitutions and modifications are intended to be embraced within the scope of the invention as defined in the appended claims .