An array substrate, a manufacturing method thereof, a liquid crystal panel and a liquid crystal display. An array substrate, comprises: a substrate (11), gate lines (2), data lines (4) and common electrode lines (3) disposed on said substrate (11), said gate lines (2) and said data lines (4) define a plurality of pixel units (20, 21); two transparent conductive film layers (12, 19) and thin film transistor are formed in each of said pixel units (20, 21); wherein, said pixel units (20, 21) comprise a first pixel unit (20) and a second pixel unit (21), and the first pixel unit (20) and the second pixel unit (21) are alternately arranged along the direction of said data lines (4); wherein, in said first pixel unit (20), a first transparent conductive film layer (12) is electrically connected with a common electrode line (3), a second transparent conductive film layer (19) is electrically connected with a drain electrode (16) of a thin film transistor; in said second pixel unit (21), a first transparent conductive film layer (12) is electrically connected with a drain electrode (16) of a thin film transistor, a second transparent conductive film layer (19) is electrically connected with a common electrode line (3); the common electrode lines (3) in the pixel units (20, 21) are electrically connected with each other.