A touch panel and a method of manufacturing the same are disclosed in this invention. The touch panel is with a central induction region and a peripheral region, and at least includes an upper electrode portion having an upper substrate located in the central induction region and the peripheral region, a first signal induction layer located in the central induction region and the peripheral region, and a first circuit layer located in the peripheral region only. The first signal induction layer covers the upper substrate in the central induction region. The first circuit layer is sandwiched between the upper substrate and the first signal induction layer, and electrically connected the first signal induction layer.