In order to form a more homogenous heat generating resistive layer, the present invention provides a method of manufacturing a substrate for an ink jet recording head having a support which has an insulative layer on its surface, a pair of electrode layers disposed on the surface of the support, and a heat generating resistive layer which continuously covers the pair of electrode layers and a section between the pair of electrode layers. The method includes the step of forming an electrode layer on the support and the step of forming the pair of electrode layers by etching the electrode layer. In the step of forming the pair of electrode layers by etching the electrode layer, by etching a surface portion of the insulative layer positioned between the pair of insulative layers, a recess is formed in the surface portion of the insulative layer.