The conductive sheet includes a support and a conductive portion which is disposed on the support and composed of thin conductive wires containing metal silver and gelatin, in which gelatin is substantially not contained between the thin conductive wires on the support, and a volume ratio (A/B) of a volume A of the metal silver to a volume B of the gelatin in the thin conductive wires is 0.3 to 10.0. In the conductive sheet, the occurrence of ion migration between thin conductive wires is further inhibited. A manufacturing method of the conductive sheet and a touch panel including the conductive sheet are also provided.