Effects of light absorption in the resist layer ati‐line exposure (wavelength 365 nm) are investigated using a newly developed clear resist. Exposure independent absorption (‘‘Bparameter’’ proposed by Dill) atiline of the new resist is ∼ (1)/(3) (0.083 μm−1) that of a conventionalg‐line‐use resist used for comparison. Both resists have nearly equal exposure dependent absorption (‘‘Aparameter’’) atiline and development characteristics. The only difference between the two resists from the viewpoint of resolution is theBparameter. Thus, it is clarified that a decrease in theBparameter by a factor of (1)/(3) made a 20% improvement in resolution capability and produced a nearly square shaped resist‐pattern profile.