The present invention has as its object to provide a pattern forming method which, even if a pattern is formed by photolithography, can keep the edge of the opening portion of the pattern in a sharp state and yet, can make the wall surface of the recess of the pattern into a tapered shape, and a method of manufacturing an ink jet recording head to which the aforedescribed method is applied. The pattern forming method is a pattern forming method having the step of forming on a substrate a coat resin layer containing a photopolymerizable resin, the step of applying a solution containing a photopolymerization starting agent onto the coat resin layer, and forming the distribution of the density of the photopolymerization starting agent in the direction of film thickness of the coat resin layer, and the step of applying light from above the coat resin layer through a mask having a pattern depicted thereon, and the step of developing the coat resin layer to which the light has been applied to thereby make it into a coat resin layer having the pattern, and this method is applied to the manufacture of an ink jet recording head.