We developed new heat-resisting transparent conductive oxide (TCO) films with resistivity of 1.4 x 10(-4) Omega cm, an optical transmittance of above 80% (at 550 nm) and heat-resisting temperature at above 600 degrees C. The TCO films consists of fluorine-doped tin oxide films coated on indium-tin oxide films. They were prepared by a spray pyrolysis deposition method on glass substrates. The 100 x 100 mm(2) dye-sensitized solar cells (DSCs) were prepared with the TCO films. An energy conversion efficiency of the DSC was improved drastically in comparison to the case with conventional TCO films. (c) 2006 Elsevier B.V. All rights reserved.