Disclosed herein is a top anti-reflective coating polymer and its composition comprising the same represented by Formula 1 below: wherein R.sub.1 and R.sub.2 are independently, hydrogen, methyl or fluoromethyl; R.sub.3 and R.sub.4 are independently, a C.sub.1-10hydrocarbon or a C.sub.1-10 hydrocarbon in which the hydrogen atoms are wholly or partly replaced by fluorine atoms; and a, b, c, d and e represent the mole fraction of each monomer and are in the range between about 0.05 and about 0.9, such that the sum of a, b, c, d, and e equals one.