We have developed a high resolution resist for laser thermal lithography and a fabrication method for this resist. We designed a resist material which has specific desired properties. We aimed to raise the gasification temperature and achieve a sharply peaked temperature profile so that holes are formed only in the center of the laser spot. We were able to perform lithography with a half pitch of 40 nm. Furthermore, using the result of this lithography as a dry etching mask, we were able to perform dry etching on a number of materials, including SiO 2 and sapphire.