A pressure sensitive conductive sheet includes a film-like base material, and a low resistive layer and a high resistive layer, which are formed in this order on the bottom surface of the base material. The high resistive layer has soft particles and hard particles different in average particle size dispersed therein. There are fixed contacts formed under the bottom surface of the high resistive layer. The pressure sensitive conductive sheet and a panel switch using the sheet have small variations in the resistance change after repeated pressing, thereby providing reliable operation.