A low emissivity film which comprises: a substrate; and a coating of oxide and metallic films alternately formed on the substrate in a total of (2n+1) layers where n is an integer being equal to or more than 1, with the innermost layer being an oxide film, wherein the oxide film (B) formed on the outer side of the metallic film (A) being most apart from the substrate, has an internal stress which is equal to, or less than 1.1 x 10<1><0> dyne/cm<2>.
