A conventional electrochromic mirror comprises an ion permeable layer provided between a transparent conductive substrate and reflective conductive substrate and containing spacers. The spacers can be perceived when the mirror is seen. According to the invention, the difference between the indexes of refraction of the spacers and the ion permeable layer is +/- 0.03 or less. Therefore, an electrochromic mirror having spacers in the ion permeable layer which are hardly perceived can be provided.
