Layout structure and manufacturing method of capacitive touch panel

The invention provides a layout structure and a manufacturing method of a capacitive touch panel. The layout structure of the capacitive touch panel comprises a conducting layer, an insulating layer and a plurality of electrical bridges. The conducting layer is configured on a base plate and comprises a plurality of first touch units and a plurality of second touch units. The first touch units are electrically connected with each other through a plurality of connecting sections so as to form a plurality of first touch serials extending along a first direction. The insulating layer is configured on the conducting layer. Each electrical bridge comprises a compensation portion, a first bridging portion and a second bridging portion, the compensation portions are configured on the connecting sections respectively, and the first bridging portions and the second bridging portions are configured on the insulating layer. The section touch units are electrically connected with each other through the first bridging portions and the second bridging portions so as to form a plurality of second touch serials extending along a second direction.