The present invention pertains to a conductive sheet and a touch panel. A first conductive pattern and a second conductive pattern are both configured from the combination of a plurality of first lattices and a plurality of second lattices having a size that is larger than that of the first lattices. Of the first conductive pattern, the portion facing the second conductive pattern is configured from a plurality of second lattices, of the second conductive pattern, the portion facing the first conductive pattern is configured from a plurality of second lattices, and when seen from the top surface, the portions at which the first conductive pattern and the second conductive pattern are facing have a form that combines a plurality of first lattices.