The paper presents an intelligent control mechanism for the ITO bar's resistance of touch panel (TP). The artificial neural network is used to catch the complex relationship between bar's resistance and its relevant manufacturing parameters during the printing and etching processes. An effective and accurate manufacturing mechanism of ITO bar is expected to be developed. This mechanism can be taken as a tool which is able to help the engineer to precisely control the manufacturing process of ITO bar such that the ideal touch panel with desired film thickness and resistance can be produced. Not only the rate of excellent product could be greatly improved, but also the business cost could be effectively saved.