A high-accuracy in-cell touch panel structure of narrow border includes an upper substrate, a lower substrate, a liquid crystal layer configured between the upper and lower substrates, a thin film transistor layer, a sensing electrode layer, and a black matrix layer. The thin film transistor layer includes a plurality of gate lines, a plurality of source lines, and a plurality of first conductor line units arranged in a first direction. The sensing electrode layer includes plural second conductor line units and plural connection lines arranged in a second direction. The plurality of first conductor line units and the plurality of second conductor line units form a sensing touch pattern structure for sensing an approaching external object. The plurality of first conductor line units and the plurality of second conductor line units are disposed corresponding to positions of the plurality of gate lines and the plurality of source lines.