To provide a small-size thick film resistor reduceable in thickness even when there is a small space between two conductors.

A conductor 2 comprising a elongated rectangle and a square having sides shorter than long sides of the rectangle and put on the long sides of the rectangle with mutual end points corresponding to each other, and a conductor 3 which is a rectangle having long sides equal in length to the long sides of the rectangle of the conductor 2 and arranged with the long sides of the conductors 2, 3 opposed and parallelled to each other, are printed on an insulating substrate 1, followed by levelling, drying and firing. Then, a rectangular resistor is printed on the surface at the upper side of the rectangle and square of the conductor 2, on the conductor 3, on the insulating substrate 1 located between two opposed sides of the conductor 2 and the conductor 3, and on a region A on the insulating substrate 1 separated from a region between two sides, while moving a squeezer 7 from the thinner side to the thicker side of the conductor 2. The resistor 4 in a groove formed between the conductor 2 and the conductor 3 is printed at a small thickness. The wetting performance of the resistor 4 to the insulating substrate 4 is improved and the resistor 4 is spread over the insulating substrate 4 by levelling.