The invention provides a method of forming a resistance film with even thickness and at high speed even in a substrate having micro depressions and projections in its surface. A fine particle dispersion solution is prepared by adding a solution which decreases the absolute value of a .xi. potential at the fine particles and a solution which decreases dispersion stability of the fine particles into a solution in which metal oxide fine particles are stably dispersed, a substrate having an insulating surface is immersed in the fine particle dispersion solution to deposit a fine particle aggregation film, and then a resistance film is obtained by performing heat treatment.