Touch panel with optical matching layer structure and forming method of optical matching layers

The invention discloses a touch panel with an optical matching layer structure and a forming method of optical matching layers. The optical matching layer structure is mainly composed of a silicon nitride (SiNx) layer and a silicon oxide (SiOx) layer; during forming of the optical matching layers, a coating machine platform is used, only a silicon (Si) target material (namely a silicon-aluminum (Si-Al) target material or a silicon-boron (Si-B) target material) is erected in a coating cavity, and the silicon oxide (SiOx) layer or the silicon nitride (SiNx) layer can be formed in reaction after a specific gas is sent into the coating cavity; therefore, the erected silicon (Si) target material can be utilized on the production process of the optical matching layers, replacement of the target material is not needed, utilization, capacity maximization and target material configuration minimization of the coating machine are increased, the purpose of increasing the process capacity of the optical matching layers is achieved, material cost of the optical matching layer and raw material control cost are lowered, and yield of the optical matching layers is increased.