Patent ID: 7103965

Claim:
A method of making chip resistors with use of a material substrate for which are set a plurality of first cutting lines extending in a first direction and a plurality of second cutting lines extending in a second direction perpendicular to the first direction, the method comprising: a first conductor layer forming step for forming a first conductor layer in a thick layer on a first surface of the material substrate by printing and baking a metal organic paste; a second conductor layer forming step for forming a second conductor layer in a thick layer on a second surface opposite the first surface of the material substrate by printing and baking a metal organic paste; and a resistor layer forming step for forming a resistor layer in a thin film by depositing a resistor material on the first surface of the material substrate; wherein the resistor layer forming step includes: an operation of forming a preliminary resistor layer by depositing a resistor material entirely or substantially entirely over the first surface of the material substrate; and an operation of applying an etching treatment to the preliminary resistor layer.