A touch panel has an upper conductive layer, a lower conductive layer, a substrate and multiple electrical connectors. The upper conductive layer has an upper film and two X-electrodes being formed adjacent to the upper film. The lower conductive layer has a lower film, two Y-electrodes and multiple through holes. The Y-electrodes are formed adjacent to the lower film and perpendicularly to the X-electrodes. Each through hole corresponds to an X or Y-electrode. The substrate has multiple wires and multiple mounting holes. Each wire is formed on a bottom of the substrate and aligned with the X or Y-electrode. The mounting holes are formed through the substrate and respectively aligned to the through holes. Each electrical connector is mounted through corresponding mounting and through holes and connects the wires and electrodes. Therefore the touch panel is easily produced with high-precision flatness.