<p>A touch panel including a first substrate (201), a second substrate (203) and a plurality of spacers (408), where the first substrate has a first conductive film (202), and the second substrate has a second conductive film (204). The second substrate is disposed close to the first substrate. The second conductive film is opposite to the first conductive film. The spacers are disposed between the first conductive film and the second conductive film.
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