A negative resist material for a liquid immersion lithography process containing a resin component and a crosslinker component for this resin component, wherein the crosslinker component is poorly soluble in a liquid immersion medium, and a method for forming a resist pattern by the use thereof are provided. These simultaneously prevent alteration of a resist film and alteration of the liquid used during the liquid immersion lithography and enable to form the resist pattern with high resolution using the liquid immersion lithography. In the liquid immersion lithography process, the resolution of the resist pattern is enhanced by exposing the resist film to light with the intervening liquid with a predetermined thickness whose refractive index is higher than that of air and lower than that of the resist film on at least the resist film in a path of lithography exposure light reaching the resist film.