Abstract: A transparent dielectric composition comprising tin, oxygen and one of aluminum or magnesium with preferably higher than 15% by weight of aluminum or magnesium offers improved thermal stability over tin oxide with respect to appearance and optical properties under high temperature processes. For example, upon a heat treatment at temperatures higher than 500 C, changes in color and index of refraction of the present transparent dielectric composition are noticeably less than those of tin oxide films of comparable thickness. The transparent dielectric composition can be used in high transmittance, low emissivity coated panels, providing thermal stability so that there are no significant changes in the coating optical and structural properties, such as visible transmission, IR reflectance, microscopic morphological properties, color appearance, and haze characteristics, of the as-coated and heated treated products.