PURPOSE: To obtain a thin film resistor having specific temperature coefficient of resistance and a high sheet resistance by a method wherein Ar and N2 are used as sputtering gas to sputter a target material mainly containing Ta and SiO2 to form the thin film resistor on an insulating substrate and then this thin film resistor is subjected to vacuum heat treatment.

CONSTITUTION: A target material mainly containing Ta and SiO2 is used to form a thin film resistor on an insulating substrate with a glaze layer formed by high-frequency magnetron sputtering, and then this thin film resistor is subjected to vacuum heat treatment. As a result, high sheet resistance approximately 7 to 8 times higher than conventional can be obtained with respect to thickness of approximately equal sheet resistance as well as by adjusting the temperature of the vacuum heat treatment and the target composition ratio of Ta and SiO2 the thin film resistor having specific temperature coefficient of resistance can be obtained.