Abstract: In a touch panel manufacturing method, a substrate is prepared, a sensing layer and a protective layer are sequentially formed on the substrate, an electrode layer with spaced electrodes is formed by firing, and the electrode layer is penetrated through the protective layer and formed on a surface of the sensing layer. Since the sensing layer is covered by the protective layer before forming the electrode layer, the sensing layer can be avoided to be influenced by accompanying heat, chemical substances and/or oxygen gas, its intrinsic physical characteristics are retained and its periphery would not be damaged. Moreover, since the formation of the protective layer is prior to the electrode layer, the height difference formed at the periphery of the electrode layer and the optical interference phenomena both are prevented. Finally, the manufacturing process is simplified and thus production speed and production capacity are increased.