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The real multitouch panel without ghost points is investigated using the structural patterns and an algorithm matrix of the two configurations. The pixels of patterns on the multitouch panel include virtual high and low resistances. The algorithm matrix with two configurations of equivalent circuit is derived using a voltage divider rule for array scanning. The fabrication process of structural patterns is carried out using microelectromechanical systems technology. The optical transmittance and absorbance of the multitouch panel in the UV, Vis, and IR regions are measured using a spectrophotometer. The multitouch panel, containing an array of 30 × 30, has a pixel size of 2 × 2 mm2 and a pitch distance of 2 mm. The average values of high and low impedances are 53.23 and 9.3 kΩ, respectively. The maximum transmittance is about 74.2% at the wavelength of 692 nm. The multitouch panel based on high and low impedance patterns has good adjacent touch resolution for reality multitouch applications. In addition, the patterned design and the algorithm matrix provide unlimited multitouch points and avoid the ghost points.