Middleware is an intermediate layer in software architecture, which helps application developers write program codes without understanding the complexities behind the middleware. In addition to this, middleware also provides transparencies, for example, location transparency and logic transparency. In this paper, we design and develop a middleware in the way of service-oriented architecture (SOA) and it provides a new transparency -- ?Service Transparency?. We will explain what this middleware concerns, how it is developed, and what services it provides.