The invention relates to a method for manufacturing window plug holes at two sides during PCB (Printed Circuit Board) resistance welding, comprising the following steps of: firstly, providing a PCB board, wherein the PCB board is provided with a first through hole to be provided with the window plug holes at the two sides and a second through hole not to be provided with the window plug holes at the two sides; secondly, carrying out primary resistance welding on the PCB board, wherein a manufacturing process comprises the following steps of: manufacturing the window plug holes at the two sides, carrying out primary prebaking, carrying out primary exposing, carrying out primary developing and carrying out primary after baking, and directly carrying out the primary prebaking without carrying out silk screen printing on the panel of the PCB board after the window plug holes are manufactured at the two sides; and thirdly, carrying out secondary resistance welding on the PCB board, whereinthe manufacturing process comprises the following steps of: manufacturing no window plug hole at the two sides, carrying out the silk screen printing, carrying out secondary prebaking, carrying out secondary exposing, carrying out secondary developing and carrying out secondary after baking. In the method for manufacturing the window plug holes at the two sides during PCB resistance welding, an independent plug hole process is adopted for manufacturing the window plug holes at the two sides, and the defects that the plug hole is punched through and oil is spewed can be effectively overcome.