PURPOSE: To obtain thin film resistance elements whose resistance values can be adjusted and patterns can be varied freely and pattern areas are small by a method wherein a resistance thin film is formed on one substrate and a resis tance thin film is formed on a part of the 1st resistance thin film with an insulat ing film between to form a multilayer structure.

CONSTITUTION: A number of hybrid IC substrates 5a..., 5b... are formed on one substrate 5 with predetermined intervals. A high resistance ZrN thin film 6 is formed over the whole upper surface of the substrate 5 first. Then a low resistance thin film 8 such as a Ta2N thin film is formed on a part of the upper surface of the high resistance thin film 6 with an insulating film 7 be tween. With this constitution, the part composed of one layer of the high resis tance ZrN thin film 6 only provides high resistance elements and the part com posed of a double-layer of the high resistance ZrN thin film 6 and the low resistance Ta2N thin film 8 formed on the upper surface of the thin film 6 with the insulating film 7 between provides low resistance elements. As the insulating film 7 is provided between the two resistance films 6 and 8 in a hybrid IC constituted like this, the part of the low resistance Ta2N thin film 8 can be treated by etching or the like.