There is disclosed a substrate comprising at least an organic film, an
antireflection silicone resin film over the organic film, and a
photoresist film over the antireflection silicone resin film, wherein the
antireflection silicone resin film includes a lower silicone resin film
and an upper silicone resin film which has lower silicon content than the
lower silicone resin film. There can be provided a substrate comprising
at least an organic film, an antireflection silicone resin film over the
organic film, and a photoresist film over the antireflection silicone
resin film, in which the antireflection silicone resin film has both
excellent resist compatibility and high etching resistance at the time of
etching the organic film, whereby a pattern can be formed with higher
precision.