The efficiency of the solar collector consisting of a selective absorber and a selective transparent filter is derived for comparing and evaluating the collectors. The efficiency of Drude mirror type selective transparent filters is calculated in cases of a blackbody absorber and the Al(2)O(3)-Mo-Al(2)O(3)-Mo highly selective absorber. As Drude mirrors, Sn-doped In(2)O(3) films were formed on Pyrex glass plates by rf sputtering, and the dependence of the efficiencies on the operating conditions of the collector, including solar concentration and temperature of the absorber, is discussed.