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[0094] Of the foregoing PAGs, those compounds having an anion of formula (IA’) or (ID) are especially preferred because of reduced acid diffusion and high solubility in resist solvent, and those compounds having an anion of formula (2’) are especially preferred because of minimized acid diffusion. 

[0095] Also sulfonium and iodonium salts of iodized benzoyloxy-containing fluorinated sulfonic acid having the formulae (3-1) and (3-2) are useful as the other acid gen› erator. 

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[0096] In formulae (3-1) and (3-2), R 31 is hydrogen, hydroxyl, carboxyl, nitro, cyano, fluorine, chlorine, bro› mine, amino group, or a straight, branched or cyclic, C$_{1 }$-C$_{20 }$ alkyl, C$_{1 }$-C$_{20 }$ alkoxy. C$_{2}$ -C$_{20 }$ alkoxycarbonyl, C$_{2}$ -C$_{2 }$ acyloxy or C$_{1 }$-C$_{4 }$ alkylsulfonyloxy group, which may contain fluo› rine, chlorine, bromine, hydroxy, amino or alkoxy moiety, or -NR$^{37}$-C(O)-R$^{38 }$or -NR$^{37}$-C(O)-O-R$^{38 }$wherein R$^{37 }$is hydrogen, or a straight, branched or cyclic C$_{1 }$-C$_{6 }$ alkyl group which may contain halogen, hydroxy, alkoxy, acyl or acyloxy moiety, R$^{38 }$is a straight, branched or cyclic, C$_{1 }$-C$_{16 }$ alkyl or C$_{2}$-C$_{16 }$ alkenyl group, or CcC$_{12 }$ aryl group, which may contain halogen, hydroxy, alkoxy, acyl or acyloxy moiety. X 11 is a single bond or a C$_{1}$-C$_{2 }$ divalent linking group when r= 1, or a C$_{1 }$-C$_{20 }$tri- or tetravalent linking group when r=2 or 3, the linking group optionally containing an oxygen, sulfur or nitrogen atom. Rf 14 to Rf 14 are each independently hydrogen, fluorine or trifluoromethyl, at least one of Rf$^{11 }$to R $^{14 }$being fluorine or trifluoromethyl, or Rf 11 and Rf 12 , taken together, may form a carbonyl group. R 32 , R 33 , R 34 , R 35 and R 36 are each independently a C$_{1}$-C$_{12 }$ straight, branched or cyclic alkyl group, C$_{2}$-C$_{12 }$ straight, branched or cyclic alkenyl group, C$_{1 }$-C$_{2 }$ straight, branched or cyclic alkynyl group, C$_{1 }$-C$_{20 }$ aryl group, C$_{1 }$-C$_{12 }$ aralkyl group or C$_{1 }$-C$_{12 }$ aryloxyalkyl group, in which at least one hydrogen ( one or more or even all hydrogen atoms) may be substituted by a hydroxy, carboxy, halogen, cyano, oxo, amide, nitro, sultone, sulfone or sulfonium salt-containing moiety, or in which an ether, ester, carbonyl, carbonate or sulfonic acid ester moiety may intervene between carbon atoms, or R$^{32 }$and R$^{33 }$may bond together to form a ring with the sulfur atom to which they are attached, r is an integer of 1 to 3, sis an integer of 1 to 5, and tis an integer of Oto 3. 

[0097] Further, sulfonium and iodonium salts of iodized phenoxy or iodized to phenylalkoxy-containing fluorinated sulfonic acid having the formulae (3-3) and (3-4) are useful as the other acid generator. 

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