Optically selective transparent composites were made using ITO particle mixed into a polymer resin. To fabricate the composites, ITO particles were chosen as filler, and Urethane resin (transparent resin) was chosen as a matrix. Using fine (30 nm) and small ITO particle (10 mum), we obtained a composite with optically selective transparent properties. The best sample was 0.2 vol% of ITO fine particle (30 nm) dispersed into the composite, it was not transparent in IR wavelength regions and transmitted more than 80% in visible wavelength region; so an optically selective transparent composite was successfully fabricated. (C) 2002 Elsevier Science B.V. All rights reserved.