Resistive touch Screens

The resistive touch panel is comprised of two important electrically resistive layers. The front surface layer is film with ITO (Indium Tin Oxide). The second important layer is either made of glass and is also coated with ITO.  Both the layers face each other and are separated by printed dot with a thin gap in between. An electrical resistance is created between both the layers in such a way that charge runs from top to bottom in one layer and left to right in another.  When a finger or stylus presses down on the top surface, both the ITO layers meet. To measure the resistance of both the layers at the point of contact, which leads to getting an accurate measurement of the touch position.