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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. 

Also sulfonium and iodonium salts of iodized benzoy- loxy-containing fluorinated sulfonic acid having the formu› lae (3-1) and (3-2) are useful as the PAG. 

