Resist composition

This invention provides a resist composition, which is excellent in the transparency for a vacuum ultraviolet ray such as an F2 excimer laser and in dry etching characteristics and further can be used for forming with ease a resist pattern excellent in sensitivity, resolution, flatness, thermal resistance and the like. The resist composition is characterized in that it comprises (A) a fluorine-containing polymer having an acidic group being blocked with a blocking group having a cycloalkyl group, an organic group having one or more of cycloalkyl groups, a bicycloalkyl group or the like, (B) an acid generating compound capable of generating an acid by the irradiation with a light, and (C) an organic solvent.