Semiconductor device and touch panel

A semiconductor device comprising:

• a transistor;
• a second insulating film;
• and
• a touch sensor,
• wherein the transistor comprises:
• a gate electrode;
• a gate insulating film in contact with the gate electrode;
• a first oxide semiconductor film that is in contact with the gate insulating film and overlaps with the gate electrode;
• a source electrode and a drain electrode that are electrically connected to the first oxide semiconductor film;
• a first insulating film over the first oxide semiconductor film, the source electrode, and the drain electrode;
• and
• a second oxide semiconductor film that is over the first insulating film and overlaps with the first oxide semiconductor film,
• wherein the second insulating film is over the second oxide semiconductor film so that the second oxide semiconductor film is positioned between the first insulating film and the second insulating film,
• wherein the touch sensor comprises:
• a first electrode;
• and
• a second electrode,
• wherein one of the first electrode and the second electrode comprises a third oxide semiconductor film, and
• wherein the second oxide semiconductor film and the third oxide semiconductor film are formed in the same layer.