Abstract: A novel TCO coating and its manufacturing method are disclosed. The TCO coating of the present invention consists of titanium oxide, silicon oxide and metal. The TCO coating is manufactured according to electromagnetic field simulation software basing on the Maxwell Equations. Because the manufacturing method (including steam plating and sputter plating) of the present invention may be carried out under the room temperature, base boards that are made of polymer and that can not withstand high temperatures may be used and hence base boards may have wider applications. Also, less time is needed in the production, production cost is lowered and mass-production may be achieved.