For obtaining the changing law of electrical situations upon cell activities and conversely inducing related behaviors according to the former, a cell-based bioelectric signal sensing and stimulating system consisted of transparent oxide microelectrodes (TOEs) was demonstrated in this work. The indium tin oxide (ITO) interdigitated electrodes array was fabricated on glass substrates with the width of 3µm, 10µm, 20µm as well as 40µm and was easily observed through optical microscope. The frequency characteristics and sensitivity of impedance were measured during mouse myoblast cell line culture on the TOEs for 48 hours. The next step is to analyze single cells cooperated with a ∼100 µm microfluidics channel on the surface of TOEs.