A transparent substrate treatment layer

There is provided a device comprising a transparent substrate. The opaque layer is provided on a transparent substrate. Conductive layer is disposed on the opaque layer. Opaque layer and the conductive layer formation process layer, the treatment layer may be used to detect and / or calibration of the transparent wafer in the manufacturing process. In an embodiment, the conductive layer comprises highly doped silicon layer. In an embodiment, the opaque layer contains a metal. In an embodiment, the device may comprise a MEM device. The present invention also provides a transparent substrate for treatment layer.