The effects of photoelectrons and Auger electrons from the x‐ray mask on contrast and resolution were experimentally investigated in the replication of submicron resist patterns in x‐ray lithography. A resist thinner than 550 Å was exposed by electrons generated from a Si–N membrane. The effect of electrons from the Au absorber is observed even with a 1 μm thick Au absorber pattern, because of the continuous radiation spectrum generated, producing wavelengths shorter than those of the characteristic radiation. A polymer film coating on the Au absorber pattern increases the contrast of the mask, because electrons from the x‐ray mask are absorbed by the polymer film. The unwanted exposure of a resist by electrons from a Si wafer was also studied. On the basis of these results, we proposed a new two‐layer resist process. In this way, a submicron resist pattern can easily be realized by using a high contrast mask and a two‐layer resist.