171 of the insulation layer 170 whereas the second linkage lines 129 can he set on a second side 172 of the insulation layer 170 in an embodiment the second linkage lines 129 can first be formed on the substrate 190 after which the insulation layer 170 be formed and finally the first linkage lines 119 can be formed in sequence thereby setting the second linkage lines 129 between the substrate 190 and the first side 171 of the insulation layer 170 the first linkage lines 119 can also be set on the second side 172 of the insulation layer 170 in addition the cover layer 180 set on the substrate 190 is used for covering the first axial electrodes 110 the second axial electrodes 120 and the insulation layer 170 materials of the insulation layer 170 and the cover layer 180 can respectively include the inorganic materials such as silicon nitride silicon oxide and silicon oxynitride and the organic materials such as acrylic resin polyimide or other suitable materials fig5 8 illustrate a touch panel in another embodiment of the present disclosure wherein fig5 fig6 and fig8 are the top views fig6 is the partially amplified schematic diagram of fig5 fig7 is the cross sectional schematic diagram of b b u2032 hatching line of fig6 and fig8 is the simplified schematic diagram of the transparent areas in fig5 as shown in fig5 8 a touch panel 200 includes a substrate 190 a plurality of first axial electrodes 210 a plurality of second axial electrodes 220 a plurality of first conductive lines 160 a and a plurality of second conductive lines 160.