A polymerizable fluorinated compound having formula (2a) or (2b) wherein R.sup.1 and R.sup.2 are H or C.sub.1-C.sub.20 alkyl or fluoroalkyl, R.sup.3 is H, F or C.sub.1-C.sub.4 alkyl or fluoroalkyl, and R is H or a protective group is polymerized into a fluorinated polymer which is used as a base polymer to formulate a resist composition having transparency to laser light of wavelength.ltoreq.300 nm, alkali development amenability, and dry etch resistance. ##STR00001##