To provide a panel having a high total-light transmission factor, high resistance, and little change in transmission factor and resistance value in the high- temperature and high-humidity environment, offering a high-reliability product at a low cost, excellent in visibility, and requiring small power consumption by containing silica in the main component of indium oxide and tin oxide.

A transparent conductive film forming composition liquid constituted of at least an indium compound, a tin compound, a silicon compound, and a solvent is applied on a washed glass substrate 11 to form a coating film 12. The film 12 is dried and baked, and a transparent conductive film 13 having the thickness below 30nm is formed by the thermal decomposition of the indium compound, tin compound, and silicon compound. Most of glass such as boro-silicate glass or soda glass is used for the glass substrate 11, and the inexpensive soda glass is often used for the substrate with the transparent conductive film for a transparent touch panel. The baking temperature may be selected in the range above the temperature that the oxides are thermally decomposed thoroughly and the crystals of the oxides are grown and the substrate is not softened.