The present invention discloses a touch sensing structure for capacitive touch panel comprising a substrate, at least one first conductive line formed on the substrate, an insulating layer formed on the substrate and covering the first conductive line, the insulating layer having at least two adjacent holes therein formed above the two ends of the first conductive line respectively, at least two adjacent first conductive cells, at least two adjacent second conductive cells and at least one second conductive line formed on the insulating layer, the adjacent first conductive cells connected to two ends of the first conductive line correspondingly, the second conductive cells located on two sides of the first conductive line respectively, the second conductive line located on the insulating layer for interconnecting the adjacent second conductive cells, and the insulating layer makes the first conductive line electrically insulated from the second conductive line, thereby forming the touch sensing structure.