A fringe field switching thin film transistor substrate includes a gate electrode connected to the gate line, a source electrode connected to the data line, a drain electrode opposed to the pixel electrode and a semiconductor layer defining a channel between the source electrode and the drain electrode. A common electrode extends from the common line into the pixel area. A pixel electrode extends from the drain electrode into the pixel area overlapping the common electrode with the gate insulating film. The gate line and the common line are formed from a first conductive layer group having double conductive layers, and the common electrode is formed by an extension of the lowermost layer of the common line. The data line, the source electrode and the drain electrode are formed of a second conductive layer group having double conductive layers.