A touch panel is partitioned into a sensing region and a circuit region and the circuit region is positioned around the edges of the sensing region. The touch panel comprises an electrode layer, a first wire layer, a second wire layer and an insulating layer. The electrode layer is disposed in the sensing region. The first wire layer is disposed in the circuit region and electrically connects to the electrode layer. The second wire layer electrically connects to the first wire layer in the circuit region. The insulating layer has a portion being disposed between the first wire layer and the second wire layer in the circuit, and has a plurality of first through holes wherein the first wire layer electrically connects to the second wire layer through the first through holes. The present disclosure also provides a method of manufacturing a touch panel.