PURPOSE: To form the highly sensitive resist pattern having a high sensitivity and excellent definition by using an electron beam as a light source.

CONSTITUTION: The method for forming the resist pattern is constituted by preparing a resist compsn. consisting of a polymer or copolymer consisting of the tetrahydropyranyl methacrylate expressed by formula as a unit structure and a generating agent which generates an acid by exposing, coating the surface of a substrate to be treated with this resist, selectively exposing the resist with the electron beam, and subjecting the resist to alkaline development.