A reflective minor includes a reflective film, a light-transmitting base and a light-transmitting adhesive layer. The reflective film includes a first connection surface and a plurality of reflection structures opposite to the first connection surface. Each reflection structure protrudes away from the first connection surface. The light-transmitting base includes a light penetration surface and a second connection surface opposite to the light penetration surface. The light-transmitting adhesive layer is disposed between the reflective film and the light-transmitting base and connected to the first connection surface and the second connection surface. An optical touch device is also provided in the present invention. Thus, the reflective minor as well as the optical touch device are easy to be manufactured and accordingly have a lower production cost.