A wearing structure for measuring a physiological signal is provided. The wearing structure includes a sensing layer, a liquid storing layer and a cover layer. The sensing layer has at least one sensor for sensing the physiological signal of a user. The liquid storing layer covers the sensing layer and stores an electrically conductive liquid. The cover layer covers the storing layer for preventing loss of the electrically conductive liquid. The liquid storing layer is disposed between the sensing layer and the cover layer. The electrically conductive liquid is used for enhancing the sensing of the physiological signal of the user by the at least one sensor.
