PURPOSE: To finish a resist image with no resist residue by adding a surfactant to a rinsing solution used after wet development of a resist film with a latent image formed with electron beams when a master mask or the like for an integrated circuit or the like is manufactured.

CONSTITUTION: A resist film of polydiallyl orthophthalate, polymethyl methacrylate or the like is formed on a substrate, irradiated with far ultraviolet rays, electron beams, X-rays, or the like to draw a pattern, and dipped in a developer to form a resist pattern. This patterned film is then treated with a rinsing solution such as methyl ethyl ketone to which a surfactant such as tetramethylammonium bromide has been added. Thus, a superior resist image with no resist residue is obtained on the substrate. Accordingly, this resist film is suitable for use mainly in manufacture of a master mask of high density and high precision for a large-scale integrated circuit.