PURPOSE: A touch panel is provided to efficiently maximize the physical/electronic adhesion reliability between an upper electrode and a lower electrode. CONSTITUTION: Upper/lower transparent substrates(31, 38) are arranged on the top and bottom. The upper/lower transparent substrates are coated in order to face with one side of the upper/lower transparent substrates. The upper/lower electrode is formed in one side of the upper/lower transparent substrates. An insulating property double-sided adhesive tape is adhered to the upper/lower transparent substrates.