The invention discloses a mother board of a display panel and a method for making the same, wherein the mother board has first panel cells and second panel cells which are different in size and are provided with different cell gaps. The mother board is mainly composed of a switchover element array substrate, a counter substrate, a display medium layer and an underlayer. The switchover element array substrate is provided with a plurality of switchover elements which are arranged in an array and a plurality of pixel electrodes correspondingly connected with the switchover elements. The counter substrate is actually parallel to the switchover elements. The display medium layer is arranged between the switchover element array substrate and the counter substrate. The underlayer is arranged between the switchover element array substrate and the counter substrate and is corresponding to the first panel cells for compensating for the cell gaps between the first panel cells and the second panel cells.