A method for forming a touch sensing pattern and signal wires, comprises the steps of: installing a first and a second conductive plating films on a surface of a highly transparency substrate; projecting a high energy light beam to the conductive plating films; and the high energy light beam moving with respect to the substrate along a predetermined track; a plurality of insulating trenches being formed in the first and second conductive plating films so as to form predetermined patterns for a sensing area and a wire area; a yellow light process being performed on the substrate; a layer of light resistor thin film being formed on a surfaces of the wire area; and etching the first conductive plating film in the sensing area; by above steps, the predetermined pattern in the sensing area being formed in the second conductive plating film.