A touch panel, a display device having the same, and a method of manufacturing the touch panel are disclosed. In one aspect, the touch panel includes a base substrate and a first sensing portion extending in a first direction and formed over the base substrate. The first sensing portion including a plurality of first fine lines defining a plurality of spaces therebetween. The touch panel also includes a second sensing portion extending in a second direction crossing the first direction and formed over the base substrate and a first insulating layer covering the first fine lines. The first insulating layer defines a plurality of openings therein corresponding to the spaces between the first fine lines. The second sensing portion crosses the first sensing portion with the first insulating layer interposed therebetween.