PURPOSE: To make uniform the film thickness of a resistor by a method wherein a lead-out electrode sheet and a resistor sheet are transferred in the prescribed shape on the green sheet of a substrate material, and the substrate material, the lead-out electrode material thereon, and the resistor material are sintered simultaneously.

CONSTITUTION: A lead-out electrode 4 is transferred on a green sheet 1 while an alumina green sheet 1 is being overlapped on the lead-out electrode material 2 formed in sheet shape. The material, formed by coating the metal glazing material such as Ag and the like on the base film such as polyethylene telephtaalate and the like, is used for the electrode sheet 2. The resistor material 6, which is obtained by making RuO2 metal glaze into sheet-like form, is hot- press transferred on the alumina green sheet, and the resistor 7 of the prescribed pattern is formed by lamination on the lead-out electrodes 4 and 4. Break grooves are formed in longitudinal and lateral directions on the alumina green sheet 1, and the alumina green sheet 1, the lead-out electrode 4 and the resistor 7 are formed in one body by sintering.