According to an aspect of the invention, there is provided a resist pattern forming method of forming a resist pattern by immersion exposure, comprising forming a resist film on a substrate to be treated, a contact angle between the resist film and an immersion liquid being a first angle, forming a first cover film on the resist film, a contact angle between the first cover film and the immersion liquid being a second angle which is larger than the first angle, forming a second cover film on the first cover film, a contact angle between the second cover film and the immersion liquid being a third angle which is smaller than the second angle, and forming a latent image on the resist film by the immersion exposure.