摘要 |
PROBLEM TO BE SOLVED: To prevent the occurrence of burrs at the time of stripping resist even if materials removed by etching are re-stuck to the resist by successively applying a first and a second resist on a mask pattern forming surface, forming an upper layer mask pattern with the second resist and forming a lower layer mask pattern by removing a part of the first resist with a prescribed developer. SOLUTION: A first and second resist 20 and 21 are applied onto a SV film 8a becoming SV type MR element. A latent image is formed in the second resist 21 and developed to form an upper layer mask pattern. Then a part of the first resist 20 is removed by using a developer which hardly dissolves the second resist 21 to form a lower layer mask pattern. Therefore, a space is formed between the upper layer mask pattern and the SV film 8a and even if the SV film 8a removed by etching is left right above the part to be the SV type MR element and re-adhered to the second resist 21, no burr is generated at the time of stripping of the second resist 21.
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