Abstract: This invention aims to offer a transparent touch panel that functions with a soft touching pressure by a pen or a finger, at the same time assures a long operating life.The transparent touch panel comprises a base plate having a transparent electro conductive layer, a top plate having a transparent electro concuctive layer, and a plurality of dot spacers located in between the base plate and the top plate.By a touch pressure given from the outer surface of the top plate, the transparent electro conductive layer placed in the top plate touches to the transparent electro conductive layer placed in the base plate, and the place touched is detected. What this touch panel specifically features is that it comprises dot spacers made of a composite resin containing a flexible modified epoxy resin. Hardness of the dot spacer is preferably not more than 95 according to JIS-K6301-A.