Tungsten oxide can be used as raw material for nano heat insulating acrylic. Heat insulating acrylic has component of nano heat insulating slurry, it can absorb near infrared ray with length 800~2000nm. It will lower the inside temperature in summer and keep it warm in winter thus save air conditioning power, in order to save cost and reduce carbon foot print. It has property of high visible light transmittance rate, anti corrosion, has good tolerance and can easy to be machined. The weight is only half of the glass and has better anti cracking and anti crashing property. It can be widely used in building material, light, commodity display, traffic industry, etc..