A sensing structure and a displayer comprising the same are provided. The displayer further comprises a substrate and a panel disposed opposite to the substrate. The sensing structure comprises a plurality of sensing elements, a conductive assembly, and a process module. Each of the sensing elements has a position data corresponding to the panel. Every several adjacent ones of the sensing elements form a plurality of sensing areas. The process module is electrically connected to the sensing elements via the conductive assembly. Each of the sensing elements generates a touch voltage in response to a touch on the sensing areas. The process module receives the touch voltages, and calculates a touch position of the one touch corresponding to the panel according to the position data and the touch voltages.