The present invention is a resist composition comprises a polymer compound having one or two repeating units selected from repeating units represented by the following general formulae (p-1), (p-2) and (p-3), a repeating unit represented by the following formula (a-1) and the formula (a-2) polarities of which are changed by an action of an acid, and a repeating unit represented by the following formula (b-1); a salt represented by the following general formula (B); and a solvent, wherein a difference of a C log P of the repeating unit (a-1) before and after changing the polarity is 3.0 to 4.5, and a difference of a C log P of the repeating unit (a-2) before and after changing the polarity is 2.5 to 3.2. This provides a resist composition which has high sensitivity, wide DOF and high resolution, reduces LER, LWR and CDU, and has good pattern shape after exposure and excellent etching resistance.