To provide a dry film resist which is a thin film and is excellent in tenting strength.

A two-layer dry film resist 10 is formed of a first photoresist layer 14 which is made by applying on a supporting body 11 and drying, which reacts to an active ray and can be developed by alkali, a second photoresist layer 15 which is made by applying thereon in a state of water dispersion emulsion and drying, which reacts to an active energy ray and can be developed by alkali and a protective film which is laminated thereon. After the protective film is exfoliated, the dry film resist 10 has a through hole 18 and is laminated by a thermal roll on an insulating substrate 17 a surface of which is covered with plated copper. At that time, the second photoresist layer 15 enters in the through hole because of its large fluidity when heated. Further since the first photoresist layer 14 has small fluidity when heated, decrease of film thickness at an edge part of the through hole 18 is suppressed.