X-ray imaging has a very important role in life sciences and material microstructure analysis and other applications.　One of the core components of X-ray imaging equipment is the X-rays-visible light conversion screen. Flashing transparent film is an effective way to achieve high spatial resolution X-ray imaging. M′-type LuTaO4∶Eu3+is an excellent scintillation material. It has high light yield, high density, good radiation hardness and good chemical stability.　Therefore, to research and develop the transparent conversion screen with M′-type LuTaO4∶Eu3+ is very important for the application of X-ray detector in high spatial resolution X-ray imaging. In this paper, the M′-type LuTaO4∶Eu3+ transparent scintillator films were successfully prepared from the inorganic salt and 2-methoxyethanol solution containing polyvinylpyrrolidone(PVP) via sol-gel technique, and transmittance, photoluminescence, X-ray excitation emission spectral and spatial resolution, and a series of film properties were characterized. A film thickness of about 2.1 μm was achieved after 8 coatings. The thick film was homogeneous and crack free, and the transmittance was approximately 70% in its emission region. The spatial resolution of the thick film was　1.5 μm, which measured by the standard spatial resolution panels. An　X-ray imageof fruit fly was obtained by using this thick film. Additionally, thesol-gel derived M′-type LuTaO4∶Eu3+thick film revealed excellent photoluminescence and X-ray excited luminescence performances.　All results indicated that the M′-type LuTaO4∶Eu3+thick films have satisfied the essential requirements for applications in high-spatial-resolution X-ray imaging.