PURPOSE: To easily obtain the high resistance value of a high resistance element and to perform the miniaturization of the element by bonding a silicide layer having a predetermined conductor pattern, and bonding a polysilicon layer having desired conductor and resistor pattern thereon.

CONSTITUTION: A silicide layer 3 which contain a desired conductor pattern is bonded on an insulating film 2 on a semiconductor substrate 1. Then, a polysilicon layer 4 which does not contain an impurity or contains an impurity in a low impurity density is bonded to a portion to become a high resistance element including the conductor pattern, and a high resistance element is formed of the layer 4 between the conductor patterns. For example, a compound of silicon and refractory metal is bonded to the entire surface on the film 2 on the substrate 1, and heat treated at approx. 1000°C to form the layer 3. Then, the layer 3 is patterned in a desired conductor pattern, the layer 4 is bonded to the entire surface, and desired conductor and resistor patterns are formed by selectively etching.