Optically transparent conducting materials are essential in modern technology. These materials are used as electrodes in displays, photovoltaic cells, and touchscreens; they are also used in energyconserving windows to reflect the infrared spectrum. The most ubiquitous transparent conducting material is tin-doped indium oxide (ITO), a wide-gap oxide whose conductivity is ascribed to n-type chemical doping. Recently, it has been shown that ionic liquid gating can induce a reversible, nonvolatile metallic phase in initially insulating films of WO 3 . Here, we use hard X-ray photoelectron spectroscopy and spectroscopic ellipsometry to show that the metallic phase produced by the electrolyte gating does not result from a significant change in the bandgap but rather originates from new in-gap states. These states produce strong absorption below ∼1 eV, outside the visible spectrum, consistent with the formation of a narrow electronic conduction band. Thus WO 3 is metallic but remains colorless, unlike other methods to realize tunable electrical conductivity in this material. Core-level photoemission spectra show that the gating reversibly modifies the atomic coordination of W and O atoms without a substantial change of the stoichiometry; we propose a simple model relating these structural changes to the modifications in the electronic structure. Thus we show that ionic liquid gating can tune the conductivity over orders of magnitude while maintaining transparency in the visible range, suggesting the use of ionic liquid gating for many applications.electrolyte gating | metal-insulator transition | transparent conducting oxide | TCO T ungsten trioxide (WO 3 ) is a d 0 transition metal oxide with an energy band gap of about 3 eV. WO 3 is a transparent insulator but has been shown to become metallic and even superconducting when doped with significant amounts of electropositive elements such as Rb (1), K (2) or Cs (3), and H (4). The optical transmittance of WO 3 can also be manipulated by the electrochemical insertion of small cations, such as H + or Li + , which makes WO 3 extremely desirable for smart window applications (5-7). Both fundamental studies and potential applications of WO 3 require the control of charge carriers; in addition to chemical doping, this control can also be achieved by the growth of oxygen deficient structures (4, 5, 8-10). Here we investigate an alternative method for controlling the electronic properties via ionic liquid gating. Previous work on VO 2 thin films has shown that liquid electrolyte gating produces structural modifications and leads to the suppression of the metal-insulator transition (11,12). Recent gating experiments on epitaxial WO 3 thin films indicate changes in the out-of-plane lattice parameter, concomitant with the metallization throughout the film volume (13). In the work presented here, we correlate the structural changes with modification of electronic energy bands, which result in a transparent conducting oxide, thus yielding a much more complete understanding of such ...