A material comprising a specific bisphenol compound with a group of many carbon atoms is useful in forming a photoresist undercoat. The undercoat-forming material, optionally combined with an intermediate layer having an antireflective effect, has an absorptivity coefficient sufficient to provide an antireflective effect at a thickness of at least 200 nm and a high etching resistance as demonstrated by slow etching rates with CF.sub.4/CHF.sub.3 and Cl.sub.2/BCl.sub.3 gases for substrate processing.