A resist composition comprises a polymer comprising recurring units having formula (1) wherein R
1
, R
4
, R
7
, and R
14
are H or methyl, R
2
, R
3
, R
15
, and R
16
are H, alkyl or fluoroalkyl, R is F or H, R
5
is alkylene, R
6
is fluorinated alkyl, R
8
is a single bond or alkylene, R
10
and R
11
are H, F, methyl or trifluoromethyl, R
12
and R
13
are a single bond, —O— or —CR
18
R
19
—, R
9
, R
18
, and R
19
are H, F, methyl or trifluoromethyl, R
17
is alkylene, X
1
, X
2
and X
3
are —C(═O)—O—, —O—, or —C(═O)—R
20
—C(═O)—O— wherein R
20
is alkylene, 0≦(a-1)<1, 0≦(a-2)<1, 0≦(a-3)<1, 0<(a-1)+(a-2)+(a-3)<1, 0