of the first adhesive material layer 120 serving as the intermediate layer the first sensing electrode pattern layer 140 is disposed at a lower portion of the first pet substrate 150 and the second adhesive material layer 121 is formed at a lower portion of the first sensing electrode pattern layer 140 the second pet substrate 151 and the second sensing electrode pattern layer 141 are sequentially formed under the second adhesive material layer 121 formed as described above that is in the embodiment shown in fig4 a formation order of respective layers of the touch panel is inversed to that of the embodiment shown in fig3 however similar to the embodiment of fig3 the printed pattern 130 is formed at a side of the touch panel 100 other than a side of the transparent window 110 and a first sensing electrode pattern layer 140 of the touch panel 100 is bonded to the transparent window 110 through the first adhesive material layer 120 in the embodiment of fig4 the printed pattern 130 is disposed on the first pet substrate 150 fig5 is a sectional view illustrating a touch panel according to a third embodiment as shown in fig5 an intermediate layer is formed at a lower portion of a transparent window 110 in the same manner as the embodiments of fig3 and 4 the intermediate layer is prepared as the first adhesive material layer 120 the first adhesive material layer 120 may be configured by a psa or an oca the sensing electrode pattern part 100 may.