A thin film transistor array panel includes a first conductive layer including a gate electrode; a channel layer disposed over the gate; and a second conductive layer disposed over the channel layer. The second conductive layer includes a multi-layered portion defining a source electrode and a drain electrode, which includes a first sub-layer, a second sub-layer, and a third sub-layer sequentially disposed one over another. Both the third and the first sub-layers include indium and zinc oxide materials. An indium to zinc content ratio in the first sub-layer is greater than that in the third sub-layer. The content ratio differentiation between the first and the third sub-layers affects a lateral etch profile associated with a gap generated in the second conductive layer between the source and the drain electrodes, where the associated gap width in the third sub-layer is wider than that that in the first sub-layer.