A detachable touch structure is applied to a portable electronic device. The detachable touch structure includes a flexible board, a flexible touch panel, a control module, and a linkage element. The flexible touch panel is superimposedly disposed on the flexible board. The control module is connected with the flexible board, and electrically connected with the flexible touch panel; the control module includes two single path sliding slots. The linkage element includes two positioning levers; the linkage element having one end connected with the flexible board and the other end movably connected with each of the single path sliding slot via each of the positioning levers respectively connected with. The two positioning levers move along different paths with respect to the two single path sliding slots to allow the detachable touch structure to be in a tablet form or a mouse form.