A
touch panel which is thin, has a simple structure, or is easily incorporated into an electronic device is provided. The
touch panel includes a first substrate, a second substrate, a first conductive layer, a second conductive layer, a third conductive layer, a fourth conductive layer,
liquid crystal, and an FPC. The first conductive layer has a function of a pixel
electrode. The second conductive layer has a function of a common
electrode. The third and fourth conductive
layers each have a function of an
electrode of a touch sensor. The FPC is electrically connected to the fourth conductive layer. The first, second, third, and fourth conductive
layers and the
liquid crystal are provided between the first and second substrates. The first, second, and third conductive
layers are provided over the first substrate. The FPC is provided over the first substrate.