An improved touch panel with polarizer, a flat panel display with touch panel, and a laminating method. The improvement having an adhesive layer, provided on an upper base of the polarizer in order to manufacture a laminate structure; or dot spacers formed between transparent conductive films are formed so that substrates can be laminated to each other. The touch panel with polarizer includes: dot spacers between transparent conductive films so that substrates can be laminated to each other; the polarizer bonded to a lower sheet has an adhesive layer bonded to the touch panel causing the polarizer to be integrated with the panel, and another adhesive layer causing the polarizer to be bonded to the liquid crystal display; and the other polarizer is bonded to the liquid crystal display. A touch panel is bonded together, and a polarizer is bonded to the panel, and the liquid crystal display is bonded to an adhesive layer on the polarizer. Lightness and thinness of the touch panel with the polarizer, and the flat panel display with the touch panel is obtained. Also, loss of light transmissivity is reduced, and defects resulting from deformation of the touch panel is removed. High yield and reliability can be obtained in the laminating method.