PURPOSE: To realize a resistor forming method capable of easily forming a low resistance and a high resistance by using a common process before patterning.

CONSTITUTION: A polysilicon layer 14 whose resistivity is comparatively high and a silicide layer 16 whose resistivity is comparatively low are formed in order on an insulating film 12 covering the surface of a semiconductor substrate 10. On the laminate, a desired low resistor and a resist layer of a high resistor pattern are arranged, and a polycide layer is selectively etched and patterned by using the resist layer as a mask. When the resist layer is eliminated, a low resistor RD composed of polysilicon silicide residues 14D, 16D are formed, and polysilicon silicide residues 14A, 16A are left so as to correspond with the high resistor pattern. A resist layer is arranged on the upper surface of the substrate so as to cover the right part from an arrow D. By using the resist layer as a mask, selective etching is performed and the silicide residue 16A is eliminated. A high resistor RA composed of the polysilicon 14A can be obtained by eliminating the resist layer.