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 an user. The liquid storing layer covers on the sensing layer and stores electric conduction liquid. The cover layer covers on the storing layer for avoiding losing the electric conduction liquid. The liquid storing layer is disposed between the sensing layer and the cover layer. The electric conduction liquid is used for enhancing the sensing of the physiological signal of the user by the at least one sensor.