Abstract: A coating for the structured production of conductors on the surface of electrically insulating substrates, in particular for producing sensor elements and printed circuit boards. The coating is formed from a doped tin oxide layer having the composition Sn.sub.1-(y+z) A.sub.y B.sub.z O.sub.2, in which A is Sb or F and B is In or Al. The relative proportions in the coating of the dopants antimony (or fluorine) and indium (or aluminum) are defined by the limits 0.02<y+z<0.11 and satisfy the condition 1.4<y/z<2.2. The coating can be structured by ablation using electromagnetic laser radiation in the wavelength range 157-1064 nm. The creates an economical means for high resolution and waste-free structuring of insulating channels in thin, electrically conductive layers having high chemical, mechanical and thermal resistance on glass or ceramic substrates.