Tactile sensors and integrated circuits that detect external stimuli have been developed for use in variousindustries. Most tactile sensors have been developed using the MEMS(micro electro-mechanical systems) process inwhich metal electrodes and strain sensors are applied to a silicon substrate. However, tactile sensors made of highlybrittle silicon lack flexibility and are prone to damage by external forces. Flexible tactile sensors based onpolydimethylsiloxane and using a multi-walled carbon nano-tube mixture as a pressure-sensitive material are currentlybeing developed as an alternative to overcome these limitations. In this study, a manufacturing process ofpressure-sensitive materials with low initial electrical resistance is developed and applied to the fabrication of flexibletactile sensors. In addition, flexible tactile sensors are developed with pressure-sensitive materials dispensed on asubstrate with flexible mechanical properties. Finally, a study is conducted on the change in electrical resistance ofpressure-sensitive materials according to the modulus of elasticity of the substrate.