ABSTRACT: In this paper, Moso bamboo (Phyllostachys heterocycle) before and after heat treatment were used as raw materials to prepare transparent bamboo (TB). In an acidic environment, the lignin contained in the bamboo material was removed to obtain a bamboo template, and an epoxy resin similar to the cellulose refractive index was used for vacuum impregnation into the bamboo template to obtain a transparent bamboo material. The purpose of this study was to compare the physical and chemical properties of TB and original bamboo and the differences between TBs before and after heat treatment, taken from different parts of bamboo, in order to explore the performance advantages and disadvantages of TB as a new material. The Fourier transform infrared spectroscopy analysis (FTIR), scanning electron microscope testing (SEM), three elements analysis, light transmittance testing, and mechanical strength testing were used to study the molecular composition, microstructure, chemical composition, light transmittance, and tensile strength of the TB samples. The results showed that the lignin content of the delignified bamboo templates was greatly reduced. In addition, the SEM images showed that a large amount of epoxy resin (type E51 and type B210 curing agent) was covered on the cross-section surface and pores of the TB samples. The FTIR showed that the epoxy molecular groups appeared on the TB, and the delignified bamboo template and the resin had a good synergy effect. According to the light transmittance testing, the original bamboo samples hardly contained light transmittance under visible light. The transmittance of transparent inner bamboo (TIB) and transparent heat-treated inner bamboo (THIB) could reach about 11%, and the transmittance of transparent outer bamboo (TOB) and transparent heat-treated outer bamboo (THOB) was about 2%. The light transmittance had been significantly improved when compared with the original bamboo samples. The transmittances of the TB samples before and after heat treatment in different parts of bamboo were different. In the visible light irradiation range, the light transmittances of TB samples were as follows: TIB > THIB and THOB > TOB. Meanwhile, the tensile strength of TB was reduced, especially for TOB and THOB. In addition, TB has a wide range of raw materials, and the preparation process is environmentally friendly. It can be used for decorative materials in homes, buildings, etc., and has a great application potential.