To provide a polymer compound which, when used as a base resin, gives a resist material which is sensitive to high-energy rays and excellent in sensitivity, resolution, and etching resistance.

This polymer compound contains repeating units represented by formula (1) and/or (2) (wherein R1 and R2 are each H or an alkyl, acyl, alkylsulfonyl, alkoxycarbonyl or alkoxyalkyl group; R3 and R4 are each H or an alkyl, alkoxy or alkoxyalkyl group provided that R3, R4, and the carbon atoms to which they are bonded may combine with each other to form a 4-8C aliphatic ring and that R3 together with R4 may be one oxygen atom; and k is 0 or 1).