A touch panel

A touch panel comprises a first transparent conductive substrate, a second transparent conductive substrate and a spacer layer. The first transparent conductive substrate with a bottom thereof has a plurality of first transparent conductive electrodes, and a first voltage difference in a first direction. The second transparent conductive substrate with a top thereof has a plurality of second transparent conductive electrodes, and a second voltage difference in a second direction. The first direction is perpendicular to the second direction. The spacer layer is formed between the first and second transparent conductive substrates, which is used for isolating the first transparent conductive electrode and the second transparent conductive electrode. The first transparent conductive electrodes are configured to comply with certain specifications included a differential value of Euclidean distance, a yellow/blue differential value in a color space, or dimensions between each adjacent electrodes.