The touch panel includes the substrate, the first touch sensing electrode, the second touch sensing electrode, and the insulating layer. A first peripheral wire and a second peripheral wire are located at a peripheral area of the substrate. A first touch sensing electrode layer includes a first portion of a patterned first metal nanowire layer. The peripheral area includes a co-etched conductive layer and a second portion of the patterned first metal nanowire layer. The conductive layer and the second portion of the patterned first metal nanowire layer have a co-etched surface. The second touch sensing electrode is formed above the insulating layer and is connected with the second peripheral wire. The insulating layer may be made of a low dielectric constant material.