To provide a salt, an acid generator and a resist composition capable of providing a resist pattern having excellent line edge roughness.
The salt is expressed by formula (I). In the formula, Q1 and Q2 each independently represent a fluorine atom or a perfluoroalkyl group; L1 and L2 each independently represent a divalent saturated hydrocarbon group, in which a methylene group constituting the hydrocarbon group may be substituted with an oxygen atom or the like; Z1 represents a single bond, a methylene group, an ethylene group, a carbonyl group, an oxygen atom or a sulfur atom; R1 represents an alkyl group, in which a methylene group constituting the alkyl group may be substituted with an oxygen atom or the like; s represents an integer of 0 to 2; Y represents an alicyclic hydrocarbon group optionally having a substituent, in which a methylene group constituting the alicyclic hydrocarbon group may be substituted with an oxygen atom, a sulfonyl group or the like; and Z+ represents an organic counter ion.
SHIGEMATSU JUNJI
ICHIKAWA KOJI