Nano heat insulating masterbatch can be used to produce heat insulating membrane or sheet by three layer compressing or dual direction stretch. Visible light transmittance rate is 5~75%, near-infrared insulation rate is 90~100%, ultraviolet insulation rate is 100%. It can be used to prepare PE, PP, PET, PC, PMMA membrane and sheet. Use tungsten oxide as near infrared insulation raw material, has better transparent property and IR resistance rate compared to traditional ATO and ITO. Cesium tungsten bronze as heat insulating intermediate agent is applied by many membrane manufacturers. It has good thermal stability and dispersion property, the haze is less than 0.5% and won't block the signal of communicating tools.