There are provided a resist composition that produces a resist pattern of good shape, and a method of forming a resist pattern that uses such a resist composition. The resist composition comprises a resin component (A) that undergoes a change in alkali solubility under the action of acid, an acid generator component (B) that generates acid on exposure, and an organic solvent (C), wherein the component (B) comprises a compound represented by a general formula (I) shown below [wherein, R.sup.1 to R.sup.3 each represent, independently, a methyl group or an ethyl group; and X.sup.- represents an anion].