A coated article is provided that may be used as a vehicle windshield,
insulating glass (IG) window unit, or the like. An ion beam is used to
treat an infrared (IR) reflecting layer(s) of such a coated article.
Advantageously, this has been found to improve sheet resistance (R.sub.s)
properties, emittance, solar control properties, and/or durability of the
coated article.